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
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 ... insertion of second proviso to Section 40(a)(ia)
is declaratory and curative in nature and it has retrospective
effect from 1st April, 2005, being
subsequent years.”
25) The controversy surrounding the above amendment was
whether the amendment being curative in nature should be
applied retrospectively i.e., from ... developments with regard to
the Section recorded above shows that the amendment was
curative in nature, it should be given retrospective operation
retrospective amendment of section 35(2)(iv) is reasonable or not, now, there are a number of circumstances in which retrospective amendment ... lacuna which requires to be intent. In such a case, any curative amendment to remove such lacunae and to bring out the legislative intent, even
same had been paid after the due date. The amendment being curative in nature, would have a retrospective application. The Supreme Court approved this principal ... Since the amendment in proviso clause have been done to remove the hardship being caused due to total disallowance, the amendment becomes curative
mind that this defect in the affidavit is
curative. Even though, the curative amendment cannot be permitted to be
carried out in the affidavit that
assessment unless a provision to
that effect is inserted by amendment, either expressly or by necessary
implication, with retrospective effect. It was therefore held that ... Income-tax Act, 1961 could not be
treated as a declaratory/curative amendment and, hence, it would
not have retrospective effect.
The SARFAESI
behalf of the assessee the learned Counsel submits that the amendment is curative. The amendment is resorted to for the purpose of removing the hardship ... assessee's contributions to PF are allowable deductions, as the amendment is curative. Reliance was placed on the judgment in Allied Motors
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 ... insertion of second
proviso to section 40(a)(ia) is declaratory and
curative in nature and it has retrospective effect
from April 1, 2005, being
Objects and Reasons relating to the said amendment, where it is stated that this part of the amendment is being made in order to remove ... order to remove certain difficulties. It is, therefore, more curative than clarificatory. Such a curative amendment, in the absence of any express words to that
