https://www.taxtmi.com/caselaws?id=239305 The court upheld the constitutional validity of the retrospective amendments in Section 80 HHC(3) of the Income Tax Act, 1961, made by the Taxation Laws (Amendment) Act, 2005. It found the legislative competence of Parliament to enact the amendments, affirmed the entitlement criteria for exporters, validated the retrospective nature of the amendments, upheld the classification based on turnover, and rejected the application of estoppel against the legislature. The court dismissed all writ petitions, allowing petitioners to pursue statutory remedies against assessment orders within a specified timeline. en-us Thu, 07 Nov 2013 00:00:00 +0530 Tue, 03 Jun 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239305 The court upheld the constitutional validity of the retrospective amendments in Section 80 HHC(3) of the Income Tax Act, 1961, made by the Taxation Laws (Amendment) Act, 2005. It found the legislative competence of Parliament to enact the amendments, affirmed the entitlement criteria for exporters, validated the retrospective nature of the amendments, upheld the classification based on turnover, and rejected the application of estoppel against the legislature. The court dismissed all writ petitions, allowing petitioners to pursue statutory remedies against assessment orders within a specified timeline. Case-Laws Income Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239305