Direct tax of country which provides the direct income of person based on residence capacity to be assessed and taxed in appropriate head of Income under Income Tax Act, 1961. It is an instrument of Government to collect the revenue from person residing in Country. But there in general there used to have various dispute and litigation in the case of Income tax computation and filing/paying taxes too.
Income Tax Litigation is wide spectrum and has huge scope associated thereon. Dispute itself is not welcoming one but sometime it is inevitable. It can be arising out of any income item, expenses item, capex or any other reported in Income Tax Return of person.