https://www.taxtmi.com/caselaws?id=216169 The case involved disputes regarding the disallowance of a deduction claimed under Section 80HHC for profit on the sale of DEPB, the validity of a retrospective amendment of Section 80HHC, the treatment of income from DEPB, and the applicability of a Supreme Court judgment. The High Court upheld the retrospective amendment, emphasizing the Tribunal's limited jurisdiction in considering the validity of provisions. The Court clarified that appeals under Section 260A do not extend to the constitutional validity of retrospective amendments. The judgment provided detailed legal analysis on these issues without addressing the constitutional validity of the amendment. en-us Fri, 03 Aug 2012 00:00:00 +0530 Thu, 30 Aug 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216169 The case involved disputes regarding the disallowance of a deduction claimed under Section 80HHC for profit on the sale of DEPB, the validity of a retrospective amendment of Section 80HHC, the treatment of income from DEPB, and the applicability of a Supreme Court judgment. The High Court upheld the retrospective amendment, emphasizing the Tribunal's limited jurisdiction in considering the validity of provisions. The Court clarified that appeals under Section 260A do not extend to the constitutional validity of retrospective amendments. The judgment provided detailed legal analysis on these issues without addressing the constitutional validity of the amendment. Case-Laws Income Tax Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216169