Contitutional validity of retrospective amendments Tax dilemma

By:

ANATHANARAYANAN, SWETA

Material type:

Mixed materialsPublication details: 2014Description: 157-162Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED SECRETARYMSummary: This article through a critical review of the previous retrospective amendments, discuss the legal regimes and their outcomes that have led to the adoption of the extraordinary mental gymnastics by the assessees.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		44/2	Available		P15293

This article through a critical review of the previous retrospective amendments, discuss the legal regimes and their outcomes that have led to the adoption of the extraordinary mental gymnastics by the assessees.

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