In a speech during the Chamber of Tax Consultant’s centenary celebration, former CJI DY Chandrachud lambasted retrospective tax amendments as destabilizing and unfair. He stressed the necessity of legal certainty, equity, and investor confidence within India’s tax system. Referencing the negative effects of precedents such as Vodafone and Cairn, he appreciated the effort to simplify the proposed Income Tax Bill, 2025, but cautioned against introducing new uncertainties. His appeal represents an acute call for thorough tax reform.
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