well settled that if a statute is curative or
merely declaratory of the previous law retrospective
operation is generally intended.” In fact the
amendment would
State Bank Of India vs V. Ramakrishnan on 14 August, 2018
Equivalent citations: AIR 2018
Singh in the
following manner:
“Declaratory statutes
The presumption against retrospective operation
is not applicable to declaratory statutes. As stated in
CRAIES and approved ... previous Act. It is well
settled that if a statute is curative or merely declaratory
of the previous law retrospective operation is generally
intended
after the expiry of
the accounting year in compliance with the relevant statute is
entitled to deduction under Section 43-B . The High Court ... well-settled that if a statute
is curative or merely declaratory of the previous law retrospective
operation is generally intended." In fact the amendment
Singh in the
following manner:
Declaratory statutes
The presumption against retrospective operation is not
applicable to declaratory statutes. As stated in CRAIES and
approved ... previous Act. It is well settled that if a statute is
curative or merely declaratory of the previous law retrospective
operation is generally intended
after the expiry of
the accounting year in compliance with the relevant statute is
entitled to deduction under Section 43-B . The High Court ... well-settled that if a statute
is curative or merely declaratory of the previous law retrospective
operation is generally intended." In fact the amendment
statute is to affect
vested rights or to impose new burdens or to impair existing
obligations. Unless there are words in the statute sufficient ... previous
Act. It is well settled that if a statute is curative or merely
declaratory of the previous law retrospective operation is
generally intended
statement of the common law or in the
interpretation of statutes. Usually, if not invariably, such
an Act contains a preamble, and also the word ... previous Act. It is well settled that if a statute is
curative or merely declaratory of the previous law
retrospective operation is generally intended
after the expiry
of the accounting year in compliance with the relevant statute is
entitled to deduction under Section 43-B . The High Court ... well-settled that if a statute
is curative or merely declaratory of the previous law retrospective
operation is generally intended." In fact the amendment
after the
expiry of the accounting year in compliance with the relevant statute is
entitled to deduction under Section 43-B . The High Court ... Designers Vs. DCIT
"It is well-settled that if a statute is curative or merely declaratory of the
previous law retrospective operation is generally
