Ananya Karnwal, Astha AgarwalSep 96 minReshaping Tax Laws: Stigma of Retrospective Tax Amendments Amidst Supreme Court's Landmark RulingWith elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.
Tanvi Chhabra, Gayatri KondapalliAug 166 minClarificatory Amendments: Re-evaluating the NarrativeThe authors of this article have argued that clarificatory amendments do not deserve the sharp criticism that they receive.