original dispensation as provided under
Clause 7 and existing prior to amendment made on
2.12.2005 to the petitioner company. The petitioner-
respondent Shree Cement Company ... amendment dated 15.3.2007 and further extended
upto 31.3.2011 vide amendment order dated 6.8.2008.
The RIPS-2003 was amended from time to time and
vide amendment
held that in the absence of
corresponding amendment in the tax treaty, the amendment
made in the Act cannot be given effect to.
30. Further ... amendment in
the treaty and the Department is seeking to put more tax
liability upon the assessee taking help of amendment made in
section
held that in the absence of corresponding amendment in the tax treaty,
the amendment made in the Act cannot be given effect to.
30. Further ... amendment in the treaty and the
Department is seeking to put more tax liability upon the assessee
taking help of amendment made in section
Clause 2 was added to the Bill.
Clause 3 Amendment of Section 2
Amendment made
“Page 6, after line 9, insert—
‘(e) in clause ... were added to the Bill.
Clause 19 Amendment of Section 35CCC
Amendment made :
“Page 10, for lines 42 and 43, substitute—
Amendment
of section
35CCC
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
Section 2(45) of
the Act?
(iii) Whether even after the amendment made with effect from 1.04.2001,
Section 10A of the Act continues to remain ... Section 10A of the Act, as it stood prior to the amendment made by
the Finance Act, 2000 , (amendment effective from 1.4.2001) was as follows
read with Section 97(1) of the Amendment Act, which reads:
“97. (1) Any amendment made, or any provision inserted in the principal ... Code of
Civil Procedure (Amendment) Act, 1976 speaks of any amendment made or any
provision inserted in the principal Act by virtue of a State
particularly
Article 14 thereof. It is also submitted that the object for
amendment must be legal and cannot be discriminatory.
● Counsel for the petitioners ... achieved by
the amendment.
6
● It is further submitted by the learned counsel for the
petitioners that classification made by substituted Section
read with Section 97(1) of the Amendment Act,
which reads:
“97. (1) Any amendment made, or any provision
inserted in the principal ... Code of Civil Procedure (Amendment) Act, 1976
speaks of any amendment made or any provision inserted in the
principal Act by virtue of a State
