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
such an interpretation could not be
given is established by the curative amendment carried out in the year
ITA No.2889/Bang/2018
Page ... 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
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
held the amendment to be clarificatory
and, therefore, retrospective. The Gujarat High Court in
the above case held the amendment to be curative and
explanatory ... that the amendment was to be interpreted, in terms of the
objects, it sought to achieve and as the amendment was curative 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 ... 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 ... 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
held the amendment to be clarificatory
and, therefore, retrospective. The Gujarat High Court in
the above case held the amendment to be curative and
explanatory ... that the amendment was to be interpreted, in terms of the
objects, it sought to achieve and as the amendment was curative in
nature
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
such an
interpretation could not be given is established by the
curative amendment carried out in the year 2018 wherein
it is clarified that ... present matter relating to d 7-2008, the said
curative or clarificatory amendment would not come to the
rescue of the assessee and as such
