Gujarat High Court in the above
case held the amendment to be curative and
explanatory and hence retrospective. The Patna High
Court has also held ... Page 291, "It is well settled that if a statute curative
or merely declaratory of the previous law
retrospective operation is generally intended
previous Act. It is well
settled that if a statute is curative or merely declaratory of the
previous law retrospective operation is generally intended ... previous Act. It is well settled that if a statute is curative or merely
declaratory of the previous law retrospective operation is generally
intended
previous
Act. It is well settled that if a statute is curative or merely declaratory
4
ITA No.50/JP/2022
M/s. Dolcas Botanosys ... previous Act. It is well settled that if a statute is curative or
merely declaratory of the previous law retrospective operation is
generally intended
held that if a statute is curative or merely declaratory of the
previous law, retrospective operation is generally intended by the
legislature. In the same
observations of the Apex Court, it is clear that if a statute is
curative in nature or merely declaratory of the previous law, retrospective
operation ... construed as prospective. Therefore,
relying on the principles of interpretation of statutes as has been adumbrated
by Hon'ble Apex Court supra
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 ... 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 ... 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
held that if a statute is
curative or merely declaratory of the previous law, retrospective
operation is generally intended by the legislature. In the same
