"Mauli Jain is a 3rd year student at the Institute of Law, Nirma University."
Retrospective amendments in tax law raises concerns about fairness and legal certainty. This blog evaluates the controversy surrounding Section 144C by raising a broader question: does this amendment simply aims to resolve conflicting judicial interpretations, or does it under a guise retrospectively expand the powers of tax authorities in a manner inconsistent with established principles of certainty in taxation?
