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
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
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 ... 2102/Mds/2017
declaratory and curative in nature and it has retrospective effect from
April 1, 2005, being the date from which sub-clause
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
provision. In our humble
understanding, it is a case of a curative amendment to take care of
unintended consequences of the scheme of Section ... same reason that that the
amendment to the said section is also clarificatory / curative in nature. Therefore we
have no hesitation in holding that
provision. In our humble
understanding, it is a case of a curative amendment to take care of
unintended consequences of the scheme of Section ... same reason that that the
amendment to the said section is also clarificatory / curative in nature. Therefore we
have no hesitation in holding that
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
succeeding
FYs 2011-12 & 2012-13, in light of the curative amendment made by insertion
of proviso to Section 80JJAA , by the Finance
finding that the amendment of the year 2010 was
intended to remedy this position, held that the said
amendment, being curative in nature, is required ... subsequent years."
25. The controversy surrounding the above amendment
was whether the amendment being curative in nature
should be applied retrospectively, i.e., from
computing its return of income. It was
also the submission that the amendment to section ... 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
