Central Charges & International Taxation Charges Are Not Excluded From Purview Of Faceless Mechanism U/s 144B R/w/s 151A: Bombay High Court

The Bombay High Court ruled that international taxation charges are not excluded from the purview of the faceless assessment mechanism under Section 144B of the Income Tax Act. The court clarified that the faceless mechanism, which aims to reduce personal interaction between taxpayers and tax authorities to curb corruption and ensure transparency, applies to international taxation as well. This judgment is significant as it brings clarity to the scope of the faceless assessment scheme, ensuring that it encompasses all aspects of tax assessments, including those involving complex international tax issues.