assessee is to be accepted,
then, the words appearing before amendment and after amendment made vide Finance Act
2000, will give the same meaning, resulting ... assessee which were accrued to him before the said amendment. The amendment
made vide Finance Act, 2003 has just removed the ambiguity. It has neither
assessee is to be accepted, then, the
words appearing before amendment and after amendment made vide Finance
Act 2000, will give the same meaning, resulting ... assessee which were accrued to him
before the said amendment. The amendment made vide Finance Act, 2003 has
just removed the ambiguity. It has neither
view taken by the Hon'ble Judicial
Member that the amendment made by the Finance Act, 2001 ,
by including trademark or brand name ... Bang)/2009 dt.6-2-2009)
for the proposition that the amendment made to section
55(2)(a) , as far as 'trade mark
assessee is to be accepted,
then, the words appearing before amendment and after amendment made vide Finance Act
2000, will give the same meaning, resulting ... assessee which were accrued to him before the said amendment. The
amendment made vide Finance Act, 2003 has just removed the ambiguity. It has neither
Section 104 refer to only 'previous year', the amendment made by the Amendment Act, 1975, would be applicable to the previous year beginning ... that the Commissioner (Appeals) was not justified in holding that the Amendment made by the Amendment Act, 1975 in Section 104 was applicable
also. In view of this the only issue
remains that whether amendment made by the Financial Act 2010 to
provision of section ... present case revolves around the fact that
whether the amendment made by the Finance Act, 2010 to the
provisions of Section
period from June
1, 2002 was liable to be deleted.
An amendment made to a taxing statute can be
said to be intended to remove ... referred to in clause (viib) of subsection
(2) of 56.
The amendment made in 2(24) is also applicable
virtue of
amendment brought to section 2(7A) of the Act by Finance Act 2007 ,
corresponding amendment was also made to section ... This amendment
brought to section 2(7A) was with retrospective effect from 1 st June
1994. Corresponding to the amendment made to section
Section
as a whole.
28. The purpose of the amendment made by the
Finance Act, 2010 is to solve the anomalies that the
insertion ... substantial, can
suffer severe adverse consequences if the
amendment made in 2010 is not given retrospective
24 IT(TP)A Nos.475 & 134/Coch
assessment years pertaining were after the amendment by Taxation Laws (Amendment) Act, 1975 , and before the amendment made by Finance Act, 2002 . Several counsels appeared ... stood after the amendment by Taxation Laws (Amendment) Act, 1975 and before the amendment by Finance Act, 2002 , are possible. Therefore, we respectfully following
