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2009 (1) TMI 217 - SC - Income TaxWhether the proviso appended to section 113 is clarificatory and / or curative in nature - As the said proviso was introduced with effect from June 1, 2002, i.e., with prospective effect and by reason thereof, tax chargeable under section 113 of the Income-tax Act is to be increased by surcharge levied by a Central Act, we are of the opinion that keeping in view the principles of law that the taxing statute should be construed strictly and a statute, ordinarily, should not be held to have any retrospective effect, it is necessary that the matter be considered by a larger Bench
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