Income Tax Officer, Ward-1-5, Jaipur vs Shri Banwari Lal Sharma, Jaipur on 14 June, 2021
Income Tax Officer, Ward-1-5, Jaipur vs Shri Banwari Lal Sharma, Jaipur on 14
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1 - 10 of 121 (1.23 seconds)Morani Fourwheels Pvt. Ltd., Jaipur vs Acit, Jaipur on 12 May, 2017
proviso to section 40(a)(ia) of the Act is declaratory and curative and it has
retrospective effect from 01.04.2005, and in compliance thereof ... 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
M/S Ramavtar Krishanavtar, Kota vs Income Tax Officer, Kota on 5 January, 2023
Second proviso which
has been inserted by the Finance Act 2018 is curative and therefore is to be treated as
came into force from ... confirmed wherein it was held that a curative
amendment to avoid unintended consequences is to be treated as retrospective in nature
even though
Columbs Overseas Ltd, Jaipur vs Dcit, Jaipur on 5 February, 2018
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
Ito, Jaipur vs Bajaj Udyog, Jaipur on 9 August, 2019
asset as on 01/04/1981. This is a curative and procedural amendment
made effective from the date 01/07/2012 as specifically mentioned ... bring the amendment is to remove
lacunae and it is a curative amendment. On perusal of the memorandum
explaining the provision of the Finance Bill
Dashrath Kumar Sharma, Jpr ,Jaipur vs Ito Wd 7(4), Jpr, Jaipur on 17 March, 2025
Dashrath Kumar Sharma, Jpr ,Jaipur vs Ito Wd 7(4), Jpr, Jaipur on 17 March
Deen Dayal Sharma, A-135, Govindpura, ... vs Income Tax Officer, Ward - 3(1), Jaipur on 21 September, 2023
held that it is a case of a
curative amendment to take care of unintended consequences of
scheme of Section 50C --It makes perfect sense
Metal Extrusion India Ltd, Jaipur vs Additional Commissioner Of Income Tax, ... on 25 July, 2019
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
Assistant Commissioner Of Income Tax, ... vs M/S Shiv Kripa Hotels Pvt. Ltd. , Jaipur on 21 May, 2018
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 ... developments with regard to the
Section recorded above shows that the amendment was curative
in nature, it should be given retrospective operation
Ito, Karauli vs Ramesh Chand Chatruvedi, Hindaun City on 16 January, 2018
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