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Data Tool
January 15, 2026

The Selection Asymmetry

Why discretionary audit selection cannot price compliance risk, and what cross-ledger reconciliation must replace it with

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Sujoy Maitra
Data Tool
January 15, 2026

Collection Without Reconciliation

Withholding takes the tax before the payee holds the money and distributes collection across thousands of independent payers at no administrative cost beyond oversight. It should leak least. It frequently leaks most. This study asks why.

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Sujoy Maitra
Data Tool
January 15, 2026

The Missing Comparison

A trading business records its own sales, purchases and stock. Gross margin follows by arithmetic, and clusters by trade. A business far outside its band is not hiding — the anomaly sits in data the authority already holds. This study asks why it so rarely reads it.

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Sujoy Maitra
Data Tool
January 15, 2026

Stamped At The Border, Lost in The Ledger

Physical presence is a stamped arrival, a stamped departure, and a date — recorded by an agency with no stake in the tax outcome. It should be the most defensible input a revenue authority holds. The assessments built on it are among the most frequently wrong.

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Sujoy Maitra
Data Tool
January 15, 2026

The Unrecorded Audit Sequence

An audit follows a sequence every manual states in the same terms. A sequence is a fact rather than an opinion — it either was followed or it was not. It should be the most governable thing an authority does. It is the first thing to fail.

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Sujoy Maitra
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