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
High Court has struck down the constitutional validity of the retrospective amendment made by the Finance Act, 1.993, to Section ... levy of additional tax in that case keeping in view the amendment made to Section 28 of the Act retrospectively and when he was well
amendment is one step short of
what ought to have been done in as much as the amendment, in tune
with the judge made ... retrospective? If it is
retrospective, it is retrospective since when?
iv. Amendment made in scheme of section 50C(1), by inserting
third proviso thereto
subsequent years. [Clause 11]"
Thereafter the Finance Act, 2008 made amendment to clause (a) in sub-
clause (ia) in section 40 with retrospective effect ... prescribed.
25. The question is as to whether the amendment made as above is
prospective or retrospective w.e.f. 1.4.2005 when the provisions
business
income'.
16.3: Thereafter, by way of amendment of Finance Act,
2008 , further amendment was made whereby TDS
deductible and deducted in the last ... available by the
amendment made by Finance Act 2008. Thus, it is apparent
that the relaxation made by the amendment made under the
Finance
residential house".
The Assessee had contended that the aforesaid amendment made to section 54F is not
applicable to the A.Y. under consideration ... provisions of the Finance
(no.2) Act, 2014. The amendment made to Section 54F is clarificatory in nature.
According to him there was no jurisdictional
years from the end
of the relevant assessment year. The amendment made to section 149
took effect from 01.07.2012. The time-limit for issuing notice ... expired on the date on which
the amendment made to section 149 by the Finance Act, 2012 is effective.
The amendment made to section
2017,
ITA Nos. 1643/Bang/2019 & 495/Bang/2020
a) Amendment made by Finance Act 2012 is prospective in
nature;
b) Corporate Guarantee ... other hand, submitted that by virtue of
the amendment made to section 92B of the Act with retrospective
effect from
01/04/2002, the corporate
Bench 305 ITR (AT) 189. He also
referred to the amendment made later on in section 194H also and
197A (1F). Accordingly the AO disallowed ... counsel for the petitioner also submits that in view of the
amendment made by the Finance Act, 2022 to section
stood at the relevant point of time [before the
latest amendment made by the Finance Act, 2016 ] , which
was as per the amended provisions ... year is 2006-07, the law as it stood
before the amendment made by the Finance Act, 2008 , w.e.f.
01/04/2008 must
