Effective date of explanation under section 11(3): clarifies retroactive application to the inception of the concessional entry. The explanation excluding Government and Local Authority activities from the term 'business' at entry 3(vi) of notification No. 11/2017 STR is effective from the inception of that entry (21.09.2017) because it was inserted under the statutory power to add explanations within one year, and the later-stated operative date in the subsequent notification does not affect this retrospective operation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective date of explanation under section 11(3): clarifies retroactive application to the inception of the concessional entry.
The explanation excluding Government and Local Authority activities from the term 'business' at entry 3(vi) of notification No. 11/2017 STR is effective from the inception of that entry (21.09.2017) because it was inserted under the statutory power to add explanations within one year, and the later-stated operative date in the subsequent notification does not affect this retrospective operation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
