https://www.taxtmi.com/caselaws?id=206928 The court interpreted Section 80 HHC of the Income Tax Act, 1961, specifically regarding the deduction on Duty Entitlement Pass Book (DEPB). It considered the retrospective effect of provisos inserted by the Taxation Law (Amendment) Act, 2005. The court found that the matter was covered by previous court orders, disposing of the appeals in the same terms without issuing a notice to the respondent. Additionally, the court addressed the consistency in allowing deductions under Section 80 HHC for turnover exceeding Rs.10 crores, disposing of the appeals in line with earlier court orders and providing the respondent liberty to challenge the decision if needed. en-us Mon, 31 Jan 2011 00:00:00 +0530 Tue, 22 Nov 2011 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206928 The court interpreted Section 80 HHC of the Income Tax Act, 1961, specifically regarding the deduction on Duty Entitlement Pass Book (DEPB). It considered the retrospective effect of provisos inserted by the Taxation Law (Amendment) Act, 2005. The court found that the matter was covered by previous court orders, disposing of the appeals in the same terms without issuing a notice to the respondent. Additionally, the court addressed the consistency in allowing deductions under Section 80 HHC for turnover exceeding Rs.10 crores, disposing of the appeals in line with earlier court orders and providing the respondent liberty to challenge the decision if needed. Case-Laws Income Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206928