Section 22 in The Sick Industrial Companies (Special Provisions) Act, 1985 [Entire Act]
internal coherence of the Act by re-defining certain provisions which are clarificatory in nature. [8th January, 1986] An Act to make, in the public
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1 - 10 of 27589 (3.79 seconds)Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014
Section by the Finance Act,
2002 is to operate prospectively or is clarificatory and curative in nature
and, therefore, has retrospective operation.
The Background Facts ... Income Tax Act cannot be held to be
declaratory or clarificatory in nature and was prospective in its
operation. Against the order of the Tribunal
THE CONSTITUTION (FIRST AMENDMENT) ACT, 1951
undertake, it is desirable to place the matter beyond doubt by a clarificatory addition to article 19(6). Another article in regard to which unanticipated
Ghanashyam Mishra And Sons Private ... vs Edelweiss Asset Reconstruction ... on 13 April, 2021
Section
31 by Section 7 of Act 26 of 2019 is
clarificatory/declaratory or substantive in
nature?
(iii) As to whether after approval of resolution ... extinguished.
He submitted, that the 2019 Amendment, which amends
Section 31 is clarificatory in nature and only declares and
clarifies the position of law, which
Commr.Of Income Tax-I,Ahmedabad vs Gold Coin Health Food Pvt.Ltd on 18 August, 2008
Clauses relating to
the aforesaid amendment to submit that the amendment was
clarificatory in nature and consequentially it was applicable
retrospectively. This argument was rejected ... Notes on Clauses makes the position clear that the
amendment was clarificatory in nature and would apply to all
assessments even prior to assessment year
Section 1 in The Companies Act, 1956 [Entire Act]
course of the working of the Act; (ii) amendments of a clarificatory nature, designed to remove drafting defects and obscurities which have caused difficulty
Section 3 in The Administrative Tribunals Act, 1985 [Entire Act]
Ordinance. It is, therefore, proposed to include in the Bill a few clarificatory amendments, to make certain provisions included in the Ordinance retrospective from
M/S Virtual Soft Systems Ltd vs Commissioner Of Income Tax, Delhi-I on 6 February, 2007
according to
them is bad in law. That the amendment is not clarificatory in
nature. That the penalty being penal, provisions could not be
brought ... retrospective with effect from
1.4.1989, not claiming to be declaratory or clarificatory.
Though the Legislature was conscious that the provisions of
Section
S.B. Bhattacharjee vs S.D. Majumdar & Ors on 15 May, 2007
year ending 31.03.2003
should not be excluded from consideration. The clarificatory Office
Memorandum dated 10.10.2002, the learned Single Judge opined, should
receive such interpretation ... considered
irrespective of the date of convening DPC."
10. Although the clarificatory Office Memorandum has been issued by
the State of Mizoram itself, apart
Director General Of Foreign Trade vs M/S Kanak Exports on 27 October, 2015
Director General Of Foreign Trade vs M/S Kanak Exports on 27 October, 2015
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