Supreme Court Upholds Constitutional Validity of Section 80HHC(3) Amendments on Exporter Tax Deductions Retroactive to 1998. https://www.taxtmi.com/highlights?id=15699 Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits - classification between exporters with less than Rs.10 crore and more than Rs. 10 crore export turnover - Amendment is wholly valid with retrospective effect from 1.4.1998 - HC en-us Mon, 11 Nov 2013 10:06:08 +0530 Mon, 11 Nov 2013 10:06:08 +0530 TaxTMI RSS Generator Supreme Court Upholds Constitutional Validity of Section 80HHC(3) Amendments on Exporter Tax Deductions Retroactive to 1998. https://www.taxtmi.com/highlights?id=15699 Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits - classification between exporters with less than Rs.10 crore and more than Rs. 10 crore export turnover - Amendment is wholly valid with retrospective effect from 1.4.1998 - HC Highlights Income Tax Mon, 11 Nov 2013 10:06:08 +0530 https://www.taxtmi.com/highlights?id=15699