https://www.taxtmi.com/article/detailed?id=1908 Uncertainty in tax law is increased by retrospective amendments and by reopening Supreme Court decisions; the finality of Supreme Court judgments should be preserved and reviews confined to exceptional circumstances. The article critiques a recent administrative reference to reconsider entitlement to interest where advance tax or TDS exceed assessed tax, arguing that pecuniary tax disputes generally do not merit routine review and that stability and taxpayer protection should guide the Chief Justice's administrative decisions. en-us Mon, 01 Oct 2012 12:19:24 +0530 Sat, 14 Sep 2013 23:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1908 Uncertainty in tax law is increased by retrospective amendments and by reopening Supreme Court decisions; the finality of Supreme Court judgments should be preserved and reviews confined to exceptional circumstances. The article critiques a recent administrative reference to reconsider entitlement to interest where advance tax or TDS exceed assessed tax, arguing that pecuniary tax disputes generally do not merit routine review and that stability and taxpayer protection should guide the Chief Justice's administrative decisions. Articles Budget - Tax Proposals Mon, 01 Oct 2012 12:19:24 +0530 https://www.taxtmi.com/article/detailed?id=1908