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
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
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
together irrespective of they receiving grant-
in-aid or otherwise, the amendment was curative in nature. It was for the general
good ... amendment of the year 2010 can be treated to be a curative
amendment so as to hold that even though for the period from
amendment is clarificatory in nature. It declares the legal position when there was some ambiguity about it in the existing law. Such retrospective amendment have ... enacted does not fully carry out the legislative intent, any curative amendment to remove such lacuna and to bring out the legislative intent, even
developments with regard to the section show that the
amendment was curative in nature, it should be given retrospective
operation as if the amended provision ... subsequent years."
25) The controversy surrounding the above amendment was whether
the amendment being curative in nature should be applied
retrospectively i.e., from
Deepak Fertilizers And Petrochemicals ... vs The State Of Maharashtra, Through Govt. ... on 26 July, 2018
when Notification No. 16/2015-Cus came into effect
and the fresh amendment dated 13th October 2017 came
into effect, petitioner paid Integrated Goods ... disputes therein and the only issue was whether the
amendment was clarificatory/curative in nature. Since we have held that
the amendment to Notification
Constitution of India and
(ii) the amendment introduced by bye-laws of 2010 was
curative and, therefore, the same is retrospective in nature ... Constitution of India. It was
further pleaded that the amendment of 2010 is curative in
nature. The applicants/petitioners have made prayer to
that effect
disputes therein and the only
issue was whether the amendment was
clarificatory/curative in nature. Since we have held that
the amendment to Notification ... 2015-Cus dated 1 st
April 2015 was clarificatory/curative in nature,
consequences have to follow inasmuch as Petitioner will
be entitled to refund
