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Contitutional validity of retrospective amendments

ANATHANARAYANAN, SWETA

Contitutional validity of retrospective amendments Tax dilemma - 2014 - 157-162

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.

Subjects--Index Terms: TAXATION

National Library of Medicine Call No.: 336.2

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