Amendment to Explanation 1, Section 115JB(2) Valid; Corrected Statutory Flaw, Applies Retrospectively and Prospectively.

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....Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from which it suffered and it was given retrospective effect which was quite within the competence of the legislature. - HC....