income definition u/s
2(24)(xviii) was not a substantive amendment and no corresponding amendment was
made in the charging provisions ... Section without any corresponding amendment / change in
the charging provisions, it will not mean that the amendment is a substantive
amendment intended to bring
income definition u/s
2(24)(xviii) was not a substantive amendment and no corresponding amendment was
made in the charging provisions ... Section without any corresponding amendment / change in
the charging provisions, it will not mean that the amendment is a substantive
amendment intended to bring
income
definition u/s 2(24)(xviii) was not a substantive amendment and no
corresponding amendment was made in the charging provisions ... Section without any
corresponding amendment / change in the charging provisions, it will
not mean that the amendment is a substantive amendment intended
to bring
date of
passing AMIE" and therefore, is a substantive amendment, not a clarification.
It was pointed out that Clause VIII of the circular dated ... petitioners with retrospective effect.
9. It was submitted that as a substantive amendment to the Service
Regulations, it was mandatorily required to be published
date of
passing AMIE" and therefore, is a substantive amendment, not a clarification.
It was pointed out that Clause VIII of the circular dated ... petitioners with retrospective effect.
9. It was submitted that as a substantive amendment to the Service
Regulations, it was mandatorily required to be published
date of
passing AMIE" and therefore, is a substantive amendment, not a clarification.
It was pointed out that Clause VIII of the circular dated ... petitioners with retrospective effect.
9. It was submitted that as a substantive amendment to the Service
Regulations, it was mandatorily required to be published
regards to the nature of amendment,
with the Ld.Counsel for the assessee contending the amendment to
be substantive, and the Ld.DR contending ... amendment, as contended by the Ld.Counsel for the assessee. The
amendment to section 263 of the Act hence did not effect any
substantive right
regards to the nature of amendment,
with the Ld.Counsel for the assessee contending the amendment to
be substantive, and the Ld.DR contending ... amendment, as contended by the Ld.Counsel for the assessee. The
amendment to section 263 of the Act hence did not effect any
substantive right
Page 22 of 139
C/SCA/13134/2009 CAV JUDGMENT
substantive amendment which takes away a vested right of the
Petitioner. It is arbitrary, unreasonable ... nature and does
not relate to a levy or make a substantive amendment and
therefore, there was no question of it being unreasonable
advance the object of such
amendment.
Section 36 of the Act prior to its amendment did not confer any
substantive or vested right ... Amendment Act 2015.
Section 26 is not incorporated in the Amendment Act but is a part of
Amending Act . If the Amendment
