section 12A of the Act, as it stood prior to the amendment made to the said section by means ... pointed out that it is only by means of an amendment made to section 12A of the Act, the assessing authority is conferred with
amendment. It is no doubt true, that it is permissible for the court to take into account the subsequent amendment made ... made the amendment retrospective in operation. Admittedly, the same has not been done. Therefore, the only way to understand the amendment made to Section 80HHC
also clear from the provisions of the Amendment Act that the amendment is made specifically retrospective with effect from 1.4.2001 and the limited extent ... Amendment Act, 2000 and Amendment Act, 2002 is compared, it is clear that it is only by virtue of the amendment made to the section
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
where they relate to other assets.
30. Prior to the amendment made by the Finance Act, 1970 , the definition of the term 'capital asset ... amending Act. If anything at all, that amendment is also consistent with the amendment made to section 2(14) of the Act. The purposes
purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times ... have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times
poll held on September 27, 2015. By virtue of the
amendment made to the bye-laws, the directors were
not eligible to participate ... electoral process without taking
note of the subsequent events particularly, the
amendment made to the bye-laws. He therefore
submitted that a direction be issued
three Hon'ble Judges
had taken into consideration the amendment made to
13
the Tamil Nadu Housing Board Act ("Tamil Nadu ... judgment in Mohammed Yousef. That by
virtue of the amendment made to Tamil Nadu Act, non-
obstante clause was inserted and it was expressly stated
course the aforesaid judgment was
rendered prior to the amendment made to Section 53-
A of the Transfer of Property Act, 1882, and the
insertion ... Section 10 of Act
21, 1929 and it is the only amendment made to
Section 49 to the above. There has been amendment
within one year of its occurrence or the
commencement of the Citizenship
(Amendment) Act, 2003, whichever is
later; or
(ii) with the permission ... such conditions, restrictions and manner
as may be prescribed, on an application made in
this behalf, register as an Overseas Citizen of India
Cardholder
