common law or the
meaning of effect of any statute and it was,
therefore, not a declaratory Act."
32. Next he referred ... previous Act. It is well settled
that if a statute is curative or merely
declaratory of the previous law retrospective
operation is generally intended
shall be applied retrospectively,
however, in our considered opinion, if a statute is curative of the
previous law, retrospective operation is generally intended ... page 291, "It is well-settled that if a statute is curative or merely
declaratory of the previous law retrospective operation is
generally intended
order dated 26.11.2019, wherein the Tribunal has
held that if a statute is curative of the previous law, retrospective
operation is generally intended. The relevant ... shall be applied retrospectively,
however, in our considered opinion, if a statute is curative of the
previous law, retrospective operation is generally intended
Builders Pvt. Ltd(supra),
wherein it is held that if a statute is curative of the previous law,
3
ITA No.376/CTK/2016
retrospective ... shall be
applied retrospectively, however, in our considered opinion, if a
statute is curative of the previous law, retrospective operation is
generally intended
order dated 26.11.2019, wherein the Tribunal has
held that if a statute is curative of the previous law, retrospective
operation is generally intended. The relevant ... shall be applied retrospectively,
however, in our considered opinion, if a statute is curative of the
previous law, retrospective operation is generally intended
order to understand as to whether the
present amendment is a curative legislation, the
observations of Hon'ble Supreme Court in the case ... previous Act. It is well settled that if
a statute is curative or merely declaratory of the
previous law retrospective operation is generally
intended
Union Of India & Anr.Etc. vs M/S V.V.F.Ltd.Etc.Etc
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
M/S Hcl Technologies Ltd.,, Noida vs Acit (Tds), Noida on 20 July, 2020
INCOME
that it is well-settled principle of law that, if a statute is curative
or merely declaratory of the previous law, retrospective
operation is generally
