The Negotiable.....Tags : Negotiable instruments, amendment, act, retrospective
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SC: Judgment to Operate Retrospectively Unless Specifically States Prospective Operation(03.03.2025)
Supreme Court has observed that the judgment of the Court will always be retrospective in nature unless the judgment itself specifically states that t.....
Tags : Supreme Court, Retrospectively, Prospective Operation
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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
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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
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Supreme Court: Can’t Apply CrPC Retrospectively to Jammu & Kashmir Before 31.10.2019(20.05.2024)
SC has observed that the Code of Criminal Procedure, 1973 would come into effect only from the appointed day, and therefore has no retrospective appli.....
Tags : Supreme Court, Jammu & Kashmir, Retrospective Application
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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
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Supreme Court: Can’t Apply Decision to Reduce Pay Scale, Retrospectively(12.08.2024)
Supreme Court has held that any decision taken by the State Government to reduce an employee's pay scale and recover the excess amount cannot be appli.....
Tags : Supreme Court, Pay Scale, Retrospectively
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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
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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
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SC: Appeal Against Retrospective Application of Electricity Act, 2003, Allowed(04.11.2024)
Supreme Court has allowed an appeal against the judgment of the MP High Court concerning the retrospective application of Electricity Act, 2003 and ha.....
Tags : Supreme Court, MP High Court, Retrospective Application
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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
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HP HC: Pension Benefits to be Given to Class-III Employees Regularized Retrospectively(22.07.2025)
Himachal Pradesh High Court has held that a Class-III employee whose services have been regularized retrospectively is entitled to pensionary benefits.....
Tags : HP High Court, Class-III Employees, Retrospectively
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Calcutta HC: In Absence of Express Provision, Aadhaar Act Cannot be Applied Retrospectively(16.06.2025)
Calcutta High Court has observed that in absence of any provision allowing retrospective application of the Aadhaar Act, 2016 applying it to the acts .....
Tags : Calcutta High Court, Article 20(1), Retrospective Application
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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
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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
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J&K HC: Can’t Allow Party to Unilaterally and Retrospectively Alter the Rent Amount(20.03.2025)
Jammu and Kashmir High Court has held that it is not permissible to allow a party to alter the rent amount fixed with the tenant, unilaterally and ret.....
Tags : J&K High Court, Unilaterally, Retrospectively
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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
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Ker. HC: If a Legislation Confers Benefit on Some Persons it Can be Applied Retrospectively(23.10.2024)
Kerala HC has observed that if a legislation confers benefit on some persons but without inflicting a corresponding detriment on some other person, th.....
Tags : Kerala High Court, Retrospective Effect, Legislation
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P&H HC: SC’s Judgments Operate Retrospectively Unless Specifically Directed(10.07.2025)
Punjab and Haryana High Court has held that a definitive pronouncement emanating from the Apex court, by its very nature, operates retrospectively, un.....
Tags : P&H High Court, Retrospectively, Definitive Pronouncement
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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
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J&K&L HC: GST Refund is a Vested Right and Cannot Be Curtailed by Retrospective 2019 Amendment(05.01.2026)
Jammu and Kashmir and Ladakh High Court ruled that the 2019 GST amendment altering the limitation period for refund of unutilised input tax credit can.....
Tags : GST Refund, Vested Right, Retrospective
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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
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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
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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
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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
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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
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SC: Subsequent Judgment that Overrules Earlier Judgment to Apply Retrospectively(18.04.2025)
SC has observed that if an earlier decision of the court operated for quite some time and it is overruled by a subsequent decision, the decision rende.....
Tags : Supreme Court, Legal Position, Retrospective Effect
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