under this anti-avoidance provision. It is a case of a
curative amendment to take care of unintended consequences of the
scheme of section ... time period only.
There is no good reason for holding the curative amendment to be
only as prospective in effect."
7. ............ The reasons assigned
time period only. There is no good reason for holding the curative amendment to be only as
prospective in effect. Dealing with a somewhat materially ... well settled legal position to the effect that a curative amendment to avoid unintended
consequences is to be treated as retrospective in nature even though
time
period only. There is no good reason for holding the curative
amendment to be only as prospective in effect. Dealing with a
somewhat materially ... well settled legal position to the effect that a curative amendment to
avoid unintended consequences is to be treated as retrospective in
nature even though
Coch/2017.
M/s.Allianz Cornhill International Services Pvt.Ltd.
Curative Amendment to section 43B of the Act
vide Finance Act, 2003 : The Finance ... prior to introduction of the aforesaid curative
amendment. Hence, the aforesaid judicial ruling
would not be applicable for the Company pursuant to
the curative amendment
effect from 1st
April 2017, however, as the same was a curative amendment that was
made available on the statute to remove an incongruity resulting ... well settled legal
position to the effect that a curative amendment to avoid unintended consequences is to be
treated as retrospective in nature even though
time period only.
There is no good reason for holding the curative amendment to be only as
prospective in effect. Dealing with a somewhat materially ... well settled legal position to the effect that a curative
amendment to avoid unintended consequences is to be treated as retrospective in
nature even though
claimed said amendment is applicable to
the assessment year 2008-09;
11.4. The aforesaid amendment is not a curative
amendment or clarificatory amendment.
11.5. That ... there was one more amendment
which had taken place in the year 2014,
therefore amendment to the amendment
which happened in the year 2014 cannot
M/S. Haware Engineers And Builders Pvt ... vs Acit, Cir-15(1)(2), Mumbai on
section shall apply accordingly"
6.4 In view of the above curative amendment, therefore, if the
workman is employed for less than 300 days ... such an interpretation could not be
given is established by the curative amendment carried out in the year
2018 wherein it is clarified that
such an interpretation could not be
given is established by the curative amendment carried out in the year
ITA No.2889/Bang/2018
Page ... such an interpretation could not be
given is established by the curative amendment carried out in the
year 2018 wherein it is clarified that
