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
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
notification 81/2023 dated 25.09.2023 introducing safe harbor of 10% by
curative amendment in Rule 11UA of the Income tax Rules ... amendment to be clarificatory and, therefore,
retrospective. The Gujarat High Court i n the a bove case held the
amendment to be curative and explanat
notification 81/2023 dated 25.09.2023 introducing safe harbor of
10% by curative amendment in Rule 11UA of the Income tax Rule s
1962, addition ... viib) read with rule 11UA and therefore the
same is a curative amendment. In view of the of the above mentioned
judgment of Apex court
contention of the ld. AR that the said amendment is curative
amendment and the assessee be given the benefit of 10% as regards the increase ... thus the contention
of the ld. AR that it is curative amendment and should be granted with retrospective
effect fails when the Legislature has notified
Supreme Court holding that the said amendment
is curative in nature and it would have a retrospective effect. For ready
reference, paragraph ... developments with regard to the Section
recorded above shows that the amendment was curative in nature, it
should be given retrospective operation
Dashrath Kumar Sharma, Jpr ,Jaipur vs Ito Wd 7(4), Jpr, Jaipur on 17 March
hallmark of a
substantive, not clarificatory, amendment. It would therefore
be incongruous to treat the amendment in question as
retrospective, when the legislative context ... address an unanticipated gap. The distinction
between a clarificatory and a curative amendment is not
merely semantic; a clarificatory provision explains an existing
ambiguity, whereas
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
