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
also be appreciated in
the context of repealing statutes. Though prospective in
operation, a repealing statute completely obliterates all past
Print to PDF without this ... requisites from time antecedent
to its passing. Similar principles apply to curative statutes, e.g.,
those seeking to cure the deficiencies in past actions
statute even though it was
crucial as it was at this point of time that the sale consideration is
finalized. The incongruity in the statute ... statute "such an amendment in law, in view of the well settled
legal position to the effect that a curative amendment to avoid
unintended
circular as it is settled that in case of any conflict between
statute and CBDT circular, the former shall take the
precedence because similar expression ... brought on statute on 1.4.2017 was w.r.t to the machinery
provision only to the extent it was only clarificatory/curative
in nature
circular as it is settled that in case of any conflict between
statute and CBDT circular, the former shall take the
precedence because similar expression ... brought on statute on 1.4.2017 was w.r.t to the machinery
provision only to the extent it was only clarificatory/curative
in nature
which amendment in fact was not curative but prospective
w.e.f 01.04.2013."
The answer to this question has been given ... benefit of Assessee. When a provision has been made in fiscal
statute for benefit of Assessee, in absence of any express
M/S. Paras Castings & Alloys (P) Ltd.,, ... vs Deputy Commissioner Of Income Tax, ... on
Ticomp Heels Private Limited, Lucknow vs Acit, Range-1, Lucknow on 10 May, 2022
I
Sachin Verma,Hapur vs Deputy Commissioner Of Income Tax, ... on 20 November, 2024
1
IN
M/S Standard Agro Vet Pvt. Ltd,Hapur vs Deputy Commissioner Of Income Tax, ... on
