premises however did not hold good any longer in view of
amendment made in section 9 by the Finance ... Bench in the case of the
present assessee was that the amendment made by the Finance Act,
2010 with retrospective effect from
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
amendment
carried out by the Finance Act, 2008 . This amendment by the Finance Act, 2008
was specifically made with retrospective effect from 01.04.2005, being ... some amendment is carried out to clarify the real intent, such
amendment happens to be retrospective from the date the earlier provision was
made effective
time and the same
could not be taken away by the amendment made subsequently to
sec.74(1) . In support of this contention, reliance ... only up to A.Y. 2002-03 and as per the amendment made
in the provisions of sec.74(1) w.e.f. 1.4.2003 applicable
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
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
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
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
Taxman 439 which has been followed by the Tribunal.
Regarding the amendment made by the Finance Act, 2012 , the Ld.
Counsel for the assessee relied ... been held that the said amendment cannot be applied
unless there a corresponding amendment made in the relevant treaty.
He submitted that the definition
