provisions of Section 32(2) as existed prior to the amendment made by the Finance ... well as subsequent to such amendment.
10. Provision of Section 32(2) as it stood prior to the amendment made by the Finance
Further, the 1st proviso to section 43B , before the amendment made by the Finance Act, 2003 , with effect from 1-4-2004, provided that nothing ... section 43B of the Act, as it stood prior to the amendment made by the Finance Act, 2003 , with effect from
after considering the submission of the assessee and also considering
the amendment made by Finance Act, 2008 incorporated in section 2(1A) Explanation ... supported the action of the Assessing Officer. He
submitted that amendment made by Finance Act, 2008 is w.e.f. 1st day of April
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. The question is as to whether the amendment
made as above is prospective or retrospective w.e.f. 1.4.2005 when the
provisions
controverting the findings given by the Ld. CIT(A) that the
amendment made in section 14A of the Finance Act, 2022 is retrospective, submitted
that ... memorandum of Finance Bill, 2022 explicitly stipulates that the amendment
made to Section 14A will take effect from 1st April, 2022 and will apply
dismissed the plea of the assessee by relying on the
amendment made u/s 153C of the Act by the Finance ... held that the amendment made by the Finance Act, 2017 has
clarified that treatment in respect of date of initiation of search for the
purpose
dismissed the plea of the assessee by relying on the
amendment made u/s 153C of the Act by the Finance ... held that the amendment made by the Finance Act, 2017 has
clarified that treatment in respect of date of initiation of search for the
purpose
Vergin Creation ITA No. 302 of
2011 held that the amendment made to sec.40(a)(a) by Finance Act, 2010
of allowing benefit ... Naresh Kr ,.(2013)262 CTR 289 (Delhi
HC held that amendment made by the Finance Act 2010 is remedial and
will have retrospective application
contended on
behalf of the assessee that after the amendment made to section
36(1)(vii) read with section ... this position had remained unchanged even after
the amendment made in the said provision w.e.f. 1.4.1989. He accordingly
confirmed the disallowance made
Pooshya Exports (P) Ltd. had the occasion to consider the amendment made in Sections 80HHC(2)(b)(ii) . The relevant facts in the case before ... unless the scheme of the Act, the context in which the amendment was made and the language of the amendment warrant such a view. When
