000 00636npc a2200157Ia 4500
008 140613s2014 xx 000 0 und d
060 _a336.2
100 _aANATHANARAYANAN, SWETA
245 _aContitutional validity of retrospective amendments
_bTax dilemma
260 _c2014
300 _a157-162
520 _aThis 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.
653 _aTAXATION
773 _oP15293
_nM
_921899
_011164
_tCHARTERED SECRETARY
942 _2ddc
_cARTCL
999 _c12446
_d12446