Articles 4th Feb 2022

Budget-2022 No retrospective amendments please!

Authors

Arihant Tater Associate Partner |
Kumar Visalaksh Partner | New Delhi | Noida

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Kumar Visalaksh, Partner and Arihant Tater, Senior Associate at Economic Laws Practice (ELP) have co-authored an article titled ‘No retrospective amendments please!’.

With the upcoming Union Budget tomorrow, there is a muted apprehension that the Government may once again resort to retrospective amendments to override a few significant tax-friendly rulings passed by the Supreme Court and jurisdictional High Courts. Kumar and Arihant specifically discuss apprehensions regarding the powers of the Directorate of Revenue Intelligence (DRI) and the issue of reassessment notices under the old reassessment provisions.

Incisive as well as hard-hitting, the article can be accessed: Click Here