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SarayuSatish Undergraduate Student, National Law School of India University

Articles by SarayuSatish

Repeated Retrospective Amendments

It is a fundamental principle of tax law is that the law which is to be applied has to be the once which is in force during the assessment year, unless provided otherwise expressly or impliedly.[1] This applies to charging sections and other substantive provisions but does not apply to procedural provisions,[2] but a procedural… Read More

Tags: Income taxIncome Tax Act 1961Retrospective AmendmentsVodafone

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