Search Results for Tag : retrospective
Notifications & Circulars
Negotiable Instruments (Amendment) Act, 2015 effective retrospectively(29.12.2015)
The Ministry of Law and Justice notified Presidential assent accorded to The Negotiable.....Tags : Negotiable instruments, amendment, act, retrospective
Judgments
Claim of regularization can be made only within the four corners of a scheme(13.05.2021)
The Petitioner has prayed for regularizing her in service w.e.f. 14th February, 2002, i.e. on completion of 10 years of service with all consequential.....
Tags : Regularization, Eligibility, Retrospective effect
Withdraw export benefits only prospectively in case of accrued vested rights(27.10.2015)
The Supreme Court has ruled that amendments to the government’s Target Plus Scheme, to increase exports of certain goods, cannot be applied retrospect.....
Tags : Target plus, duty credit, amendment, retrospective
No retrospective relief for Hindu women in succession(16.10.2015)
In a case where a daughter contested having only a share in the self-acquired property of her father, but not in the entire property, the Supreme Cour.....
Tags : Hindu succession, retrospective, application
News
ITAT, Kolkata: Adjudicating Authorities Cannot Grant Approval U/S 10(23C) With Retrospective Effect(27.04.2022)
Income Tax Appellate Tribunal, Kolkata has ruled that the adjudicating authorities under the Income Tax Act, 1961 cannot grant approval under section .....
Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, section 10(23C), retrospective
ITAT, Delhi: Amendments to Sections 43B and 36(1)(va) IT Act Can’t Have Retrospective Effect(02.05.2022)
Income Tax Appellate Tribunal, Delhi has ruled that the amendments to sections 43B and 36(1)(va) of the Income Tax Act, 1961 cannot have retrospective.....
Tags : Income Tax Appellate Tribunal, sections 43B, sections 36(1)(va), Income Tax Act, 1961, retrospective effect
Bombay HC Imposes 50K Cost on Bank for Deducting Pension Retrospectively(25.08.2020)
Bombay High Court has imposed a cost of Rs.50,000 on State Bank of India for deducting more than Rs.3 lakh from 85-year-old pensioner Naini Gopal's ac.....
Tags : Bombay High Court, Deduction of Pension Retrospectively
Madras HC: Settled Seniority Cannot be Unsettled After Lapse of Several Years(14.06.2022)
Madras High Court while dismissing police inspector’s plea for retrospective promotion, has held that settled positions cannot be unsettled after a la.....
Tags : Madras High Court, Retrospective Promotion, Seniority
ITAT: Amendments to Income Tax Deduction for Contributions to ESI and PF Are Not Retrospective(12.05.2022)
Income Tax Appellate Tribunal, Jaipur has ruled that amended provisions relating to income tax deduction for ESI and PF contributions would be effecti.....
Tags : Income Tax Appellate Tribunal, 2021-22, retrospective, assessment year
SC: SEBI Circular on Standardisation of Procedure for Debenture Trustees Has Retroactive Application(05.09.2022)
Supreme Court has allowed retroactive application of SEBI Circular on Standardisation of procedure to be followed by Debenture Trustee(s) in case of d.....
Tags : Supreme Court, SEBI, Retrospective Application
SC: Declaration of Law by Court Will Have Retrospective Effect if Not Stated Otherwise(05.07.2022)
Supreme Court has held that the declaration of law made by court will have retrospective effect, if not otherwise stated to be so specifically.
Tags : Supreme Court, Retrospective Effect, Law by Court
Allahabad HC: S.372 CrPC Proviso Providing Substantive Right of Appeal Isn't Retrospective in Nature(17.08.2022)
Allahabad High Court has held that the amendments made in Section 372 Code of Criminal Procedure (CrPC) by adding a proviso in the year 2009, creating.....
Tags : Allahabad High Court, Substantive Right, Appeal, Retrospective
Delhi HC: Explanation to Section 14A of Income Tax Act Will Not Apply Retrospectively(25.07.2022)
Delhi High Court has held that the Explanation to Section 14A of the Income Tax Act, 1961, added vide the Finance Act, 2022, cannot be presumed to be .....
Tags : Delhi High Court, Income-Tax Act, Retrospective
SC: Order/Circular Can’t Be Given Retrospective Effect in the Absence of Any Legislative Competence(26.09.2022)
Supreme Court has held that administrative/executive orders or circular cannot be made applicable with retrospective effect in the absence of any legi.....
Tags : Supreme Court, Competence, Retrospective Effect
Jharkhand HC Sets Aside 2019 Advertisement Giving Retrospective Application to EWS Reservation(25.01.2021)
Jharkhand High Court has set aside a 2019 advertisement published by the Jharkhand Public Service Commission giving retrospective application to the 1.....
Tags : Jharkhand High Court, Advertisement Giving Retrospective Application to EWS Reservation
Bombay HC: Retrospective Termination of Chandra Kochhar is Prima Facie Valid(10.11.2022)
Bombay High Court has held that the retrospective termination of former Chief Executive of the ICICI Bank Chanda Kochhar's from the bank in 2019 is a .....
Tags : Bombay High Court, Retrospective Termination, Chanda Kochhar
Bombay HC Disallows Retrospective Benefits Under EWS Category in MSEDCL Recruitment Drive(01.08.2022)
Bombay High Court has held that Maharashtra Government's decision to allow members of Maratha community to avail benefits under Economically Weaker Se.....
Tags : Bombay High Court, Economically Weaker Section, Retrospective Benefits
AP HC: SC’s Triple Talaq Verdict to Apply Retrospectively(11.01.2023)
Andhra Pradesh High Court while setting aside trial court order and rejecting husband's plaint for declaration of a divorce decree upon pronouncement .....
Tags : Andhra Pradesh High Court, Triple Talaq, Retrospective
SC: Retrospective Bar Against Initiation of CIRP Applies to Applications Filed from 25 March 2020(11.02.2021)
Supreme Court has held that Section 10A of the Insolvency and Bankruptcy Code, 2016 barred filing of applications for the commencement of the Corporat.....
Tags : SC, Retrospective Bar
J&K&L HC: Retrospective Operation of Government’s Executive Order Cannot Be Permitted(02.12.2022)
Jammu and Kashmir and Ladakh High Court has held that retrospective operation of a Government Order cannot be permitted particularly where it is merel.....
Tags : Jammu and Kashmir and Ladakh High Court, Retrospective, Executive Order
Bom HC to State: Direct Edu Institutions to Allow Retrospective Name, Gender Change for Transgenders(27.04.2023)
Bombay High Court has directed Maharashtra government to direct all educational institutions to enable retrospective name and gender change for transg.....
Tags : Bombay High Court, Educational Institutions, Retrospective, Transgender
SC: 2015 Amendment to S. 153C of IT Act Will have Retrospective Application(06.04.2023)
Supreme Court has held that amendment to Section 153C of Income Tax (IT) Act 1961 by Finance Act 2015 will retrospectively apply to searches conducted.....
Tags : Supreme Court, Income Tax, Section 153C, Retrospective Application
Del. HC: No Retrospective Effect of Section 23 of Senior Citizens Act, 2007(15.05.2023)
Delhi High Court while observing that unless terms of statute expressly provide, retrospective operation should not be given to a statute, has dismiss.....
Tags : Delhi High Court, Retrospective Effect, Senior Citizens Act
Cal HC: Section 12(5) of A&C Act Not Applicable to Arbitration Commenced Before 2015 Amendment(17.04.2023)
Calcutta High Court has held that Section 12(5) of the Arbitration & Conciliation Act, 1996 would not apply to arbitrations that commenced before the .....
Tags : Calcutta High Court, Arbitration, Amendment, Section 12(5), Retrospectively
Pat. HC: Section 45(5A) of Income Tax Act cannot be Treated as Retrospective(17.05.2023)
Patna High Court has held that Section 45(5A) of Income Tax Act 1961 can’t be treated as retrospective, and stated that there is presumption against r.....
Tags : Patna High Court, Income Tax Act, Retrospective
SC: Court’s Direction Can’t be Nullified by Legislation Without Altering Basis of Judgment(12.07.2023)
Supreme Court has observed that the effect of Court’s judgments can be nullified by a legislative act by removing the basis of the judgment and such a.....
Tags : Supreme Court, Direction, Legislation, Retrospective
SC: 2014 Judgment Declaring Section 6A of DSPE Act as Unconstitutional has Retrospective Effect(11.09.2023)
Supreme Court has held that declaration made in Subramanian Swamy v. Union of India (MANU/SC/0417/2014), as to the unconstitutionality of Section 6A o.....
Tags : Supreme Court, Section 6A, DSPE Act, Unconstitutional, Retrospective Effect
SC Stays Retrospective Application of Provision Enabling the Transfer of Teachers(12.10.2023)
Supreme Court has restricted the retrospective application of Section 10C of West Bengal School Service Commission Act, 1997 that enables the State Go.....
Tags : Supreme Court, Retrospective Application, Teachers, Transfer
SC: Judgment in Pankaj Bansal v. Union of India Does Not Apply Retrospectively(18.12.2023)
Supreme Court has held that its judgment in the case Pankaj Bansal v. Union of India (MANU/SC/1076/2023; 2023/INSC/866) wherein it was held that ED mu.....
Tags : Supreme Court, Pankaj Bansal, Retrospective
Government set to settle retrospective tax disputes(21.03.2016)
The Government is set to approve a scheme allowing firms mired in retrospective-tax disputes to settle them after paying principal tax. The scheme is .....
Tags : Retrospective tax, companies, settlement
Government set to settle retrospective tax disputes(21.03.2016)
The Government is set to approve a scheme allowing firms mired in retrospective-tax disputes to settle them after paying principal tax. The scheme is .....
Tags : Retrospective tax, companies, settlement
Supreme Court: Can’t Overrule Courts with Retrospective Amendments(16.03.2018)
Supreme Court has held that the legislature cannot overrule judgments by amending a law retrospectively, saying this will amount to violation of the p.....
Tags : Supreme Court, Retrospective
MP HC: Reg. Mandating Students to Opt Same Subjects in Classes XI & XII Has No Retrospective Appl.(06.02.2024)
Madhya Pradesh High Court while allowing a student to appear for examinations in the Biology stream of Class XII instead of Mathematics has held that .....
Tags : Madhya Pradesh High Court, Retrospective Application, Madhya Pradesh Board of Secondary Education
Retrospective Cancellation of GST: Delhi HC Directs Restoration To Original Number(15.01.2024)
Delhi High Court while restoring the GST registration of the petitioner to its original number has held that the taxpayers are not provided an opportu.....
Tags : Delhi High Court, Retrospective Cancellation, GST Registration
Karnataka High Court Stays Retrospective Payment of Tax on Annuity to Infra Companies(27.12.2021)
Karnataka High Court has stayed proceedings initiated by the goods and services tax (GST) authorities seeking retrospective payment of tax on annuity .....
Tags : Karnataka High Court, Retrospective Payment of Tax on Annuity to Infra Companies
Bombay High Court: Vested Rights of Assessee Can’t be Affected by Retrospective Legislation(04.04.2024)
Bombay High Court has held that the vested right of an assessee cannot be affected by retrospective legislation and the Central Board of Direct Taxes .....
Tags : Bombay High Court, Central Board of Direct Taxes, Retrospective Legislation