Open AccessTax Controversies and Litigation in India
Author(s) -
Chandra Lodha
Publication year - 2014
Publication title -
vision : journal of indian taxation
Language(s) - English
Resource type - Journals
eISSN - 2395-2571
pISSN - 2347-4475
DOI - 10.17492/vision.v1i2.2422
Subject(s) - economic justice , tax administration , business , administration (probate law) , process (computing) , law and economics , administration of justice , tax reform , economics , public economics , finance , political science , law , computer science , operating system
The past few years have seen an unprecedented increase in tax litigation in India involving high-profile names and huge numbers. This coupled with pending backlog of cases has resulted in long delays in administration of justice. Such a scenario points to the inadequacy of the legal apparatus existing in the country which calls for major overhaul of the entire justice delivery system. This paper looks at the various types of tax litigation and its impact on tax payers and investors. It also suggests measures that can be undertaken to reduce the extent of controversies and litigation and speed up the process of resolution.