{"id":6679,"date":"2019-08-21T11:02:06","date_gmt":"2019-08-21T11:02:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/snowtex-investment-ltd-v-pcit-sc-2019-414-itr-227-105-taxmnn-com-282-308-ctr-665-scwww-itatonline-org\/"},"modified":"2019-09-08T15:18:54","modified_gmt":"2019-09-08T15:18:54","slug":"snowtex-investment-ltd-v-pcit-sc-2019-414-itr-227-105-taxmnn-com-282-308-ctr-665-scwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/snowtex-investment-ltd-v-pcit-sc-2019-414-itr-227-105-taxmnn-com-282-308-ctr-665-scwww-itatonline-org\/","title":{"rendered":"Snowtex Investment Ltd  v. PCIT (SC)( 2019)  414 ITR 227\/265 Taxman 3 \/ 308 CTR 665 \/ 178 DTR 89 (SC),www.itatonline.org"},"content":{"rendered":"<p>Court held that even though an amendment ,including one in the context of the Finance Act\u00a0 is brought in to force\u00a0 with effect from a stipulated date , the Court \u00a0may as an exercise of statutory interpretation , determine whether the amendment is clarificatory or was intended to operate with retrospective effect . The test to be applied is essentially one of the intent of the legislature .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2013Retrospectivity-Power of Courts &#8211;  Intention of legislature to be seen  . [ S.43(5) , 73 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6679","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1JJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=6679"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6679\/revisions"}],"predecessor-version":[{"id":7164,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6679\/revisions\/7164"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}