Retrospective Amendment

Case Study | Chief Commr CGST v Safari Retreats Pvt Ltd | 2018-2025 | Perspective of a Tax Lawyer

Legislative Intent or Error: Puzzle of Indian Tax Policy

Introductory Questions  Let me start with a question: how does one discover legislative intent in a provision of tax statute? Through a plain reading of the provision or through a subsequent statement by the State’s legal…

Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective

On 6 April 2023, a Division Bench of the Supreme Court in Vikram Bhatia case[1], held that the amendment to Section 153C, IT Act, 1961 was retrospective in nature and would be applicable to searches conducted even before…