Taxes are the lifeblood of a country’s economic infrastructure, enabling the government to fund essential services, public goods, and sustainable development. Despite the overarching importance of taxation, it is important to bear in mind that the administration of taxes including the dispute resolution process need to balance revenue facilitation with principles of fairness and non-arbitrariness.

Tax litigation thus becomes a barometer for assessing the health of the tax administration system. The likelihood of tax disputes ending up in litigation has a significant impact on the ease of doing business, directly influencing the business environment in the country. When companies and firms face prolonged and complex tax disputes, it can create uncertainty and hinder their operations. The constant threat of litigation also deters potential investors and entrepreneurs. Lengthy legal battles also consume valuable resources, both in terms of time and money, diverting attention away from core business activities.

Preferred citation: DAKSH India (2024). DAKSH High Court Database: Tax Case dataset.[url]