https://www.taxtmi.com/caselaws?id=237449 The High Court allowed the writ petition, granting an extension of time until 31st March 1996 for the realization of export proceeds under Section 80HHC(2)(a) of the Income Tax Act, 1961. The court emphasized the importance of considering external economic factors and ensuring judicial fairness in the exercise of discretion by tax authorities. Any refund due to the petitioner was ordered to be paid within two months from the receipt of the order by the Assessing Officer. en-us Wed, 14 Aug 2013 00:00:00 +0530 Sat, 28 Sep 2013 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237449 The High Court allowed the writ petition, granting an extension of time until 31st March 1996 for the realization of export proceeds under Section 80HHC(2)(a) of the Income Tax Act, 1961. The court emphasized the importance of considering external economic factors and ensuring judicial fairness in the exercise of discretion by tax authorities. Any refund due to the petitioner was ordered to be paid within two months from the receipt of the order by the Assessing Officer. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237449