Search Results for "Prospective Statute"

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Supreme Court Dismisses Appeal in PMLA Default Bail Case — BNSS Proviso Not Retrospective. Complaint Filed Before BNSS Commencement Governed by Old Law; No Default Bail as Complaint Filed Within 60 Days of Arrest.

The Supreme Court dismissed an appeal against the Uttarakhand High Court's order rejecting default bail to the appellant, Parvinder Singh, in a money ...

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Bombay High Court Dismisses Revenue Appeal in Central Excise Penalty Case — Section 11AC Held Prospective. Penalty under Section 11AC of Central Excise Act, 1944 cannot be imposed for period prior to 28.9.1996 even if show cause notice issued after that date.

The Commissioner of Central Excise, Mumbai-V, filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 28th April, 20...

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Bombay High Court Holds Amendment Extending Period for Acquisition of Reserved Land Under Section 127(1) of MRTP Act Applies to Notices Served Before Amendment — Landowner's Right to Deemed Lapse Not Affected Retrospectively.

The case involves a reference to a Full Bench of the Bombay High Court arising from a writ petition concerning the interpretation of Section 127(1) of...

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Supreme Court Dismisses Appeal in Forgery and Cheating Case — Prospective Application of Priyanka Srivastava Affidavit Requirement Upheld. Requirement of affidavit under Section 156(3) CrPC applies only prospectively from the date of judgment.

The appellants, husband and wife, were accused in two separate criminal cases registered at Bhowanipur Police Station, Kolkata. The first FIR (No.179/...

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Bombay High Court Full Bench Interprets Prospective vs. Retrospective Operation of Amended Section 6 of Hindu Succession Act in Second Appeals. Court Examines Coparcenary Rights of Daughters Born Before and After 2005 Amendment and Whether Division Bench Decision Is Per Incuriam.

This matter came before a Full Bench of the Bombay High Court upon a reference by a learned Single Judge (R.G. Ketkar, J.) who doubted the correctness...

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Supreme Court Dismisses Appeal of Vendees in Pre-emption Suit under Punjab Pre-emption Act, 1913. The Court held the 1964 Amendment Act clarificatory and retrospective, and a step-daughter is a 'son or daughter' under Section 15(2)(b).

The dispute concerned a claim for pre-emption of agricultural land sold by a widow to the appellants. The respondent, a daughter of the deceased lando...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Trust Registration Cancellation Case — Commissioner Lacked Jurisdiction Under Unamended Section 12AA(3). The amendment by Finance Act 2010 is prospective and does not apply retrospectively to cancellation orders passed before 1 June 2010.

The Petitioner, Sinhagad Technical Education Society, a trust registered under Section 12A of the Income Tax Act, 1961, was issued a notice under Sect...

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Bombay High Court Allows Petition for Section 54 Exemption on Purchase of House in USA — Amendment by Finance (No.2) Act 2014 Not Retrospective. The Court held that the amendment restricting exemption to investment in India is prospective and does not apply to transfers before 1st April 2015.

The petitioner, Hemant Dinkar Kandlur, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Prospective Application of Section 234D. Interest Under Section 234D of the Income Tax Act, 1961 Cannot Be Charged for Assessment Year 2002-03 as the Provision Applies Only From Assessment Year 2004-05.

The appeal by the revenue under section 260A of the Income Tax Act, 1961 challenged an order dated 24/11/2010 of the Income Tax Appellate Tribunal in ...