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 April 1, 2005, being
wealth by virtue of the amendment introduced under the Finance Act, 1988.
6. According to the assessee this amendment was by way of substituting ... along with factory, godown, warehouse, etc. This amendment certainly is a curative amendment and therefore normally it could be declared as declaratory of existing
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
subsequent
years."
28. 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
show that the amendment was curative in nature, it should
be given retrospective operation
