matrix of the case.
Point(s) for consideration:-
5) Whether the amendment made by the Finance Act, 2010
in Section ... courts
below have erred in extending the meaning of the amendment
made in Section 40(a) (ia) and in not accepting the plain
meaning
Section 101 in The Finance Act, 2018
101. Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection ... collected, but which would not have been so collected, had the amendment made vide the notification referred to in sub-section (1) been in force
Bill.
Clause 6 Written informed consent
of surrogate mother
Amendment made :
Page 6, after line 11, insert-
“(2) Notwithstanding anything contained in sub-section ... added to the Bill.
Clause 14 Constitution of National
Surrogacy Board
Amendment made :
Page 8, line 5, omit “human”. (15)
(Shri Jagat Prakash Nadda
2017]
amendment to Section 40 [a](ia) by the
Finance Act, 2010 is only an amendment in
continuation of the earlier amendment made ... 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
Papers Laid On The Table Of The House By Ministers/Members on 3 January, 2018
also. In view of this the only issue
remains that whether amendment made by the Financial Act 2010 to
provision of section ... present case revolves around the fact that
whether the amendment made by the Finance Act, 2010 to the
provisions of Section
that this amendment may be allowed to be moved.”
The motion was adopted.
New Clause 17A Amendment of Section 48
Amendment made :
Page 10, after ... that this amendment may be allowed to be moved.”
The motion was adopted.
New Clause 20A Amendment of section 55
Amendment made :
Page 10, after
Section
as a whole.
28. The purpose of the amendment made by the
Finance Act, 2010 is to solve the anomalies that the
insertion ... substantial, can
suffer severe adverse consequences if the
amendment made in 2010 is not given retrospective
24 IT(TP)A Nos.475 & 134/Coch
appears, the
repeal shall not affect the continuance of any such amendment made by
the enactment so repealed and in operation at the time ... while dealing with
amendment of Section 140 of the 1988 Act even though vide amendment in 1994
the same was made beneficial to the claimants
appellant while assailing the
6
judgment submitted that on 11.04.2014 the amendment was
made in the statute enhancing the age of retirement of Vice
Chancellor ... amendment could not have been stated to be
incorporated.
8. It is further stated that the notification of the amendment
was made
