Coch/2017.
M/s.Allianz Cornhill International Services Pvt.Ltd.
Curative Amendment to section 43B of the Act
vide Finance Act, 2003 : The Finance ... prior to introduction of the aforesaid curative
amendment. Hence, the aforesaid judicial ruling
would not be applicable for the Company pursuant to
the curative amendment
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
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
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
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
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
2016
RBL Bank Limited
legal position to the effect that a curative amendment to avoid
unintended consequences is to be treated as retrospective in nature ... 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 ... 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
well settled legal position to the effect that a curative
amendment to avoid unintended consequences is to be treated 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
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
