https://www.taxtmi.com/caselaws?id=250082 The Delhi High Court allowed the writ petition challenging retrospective amendments to Section 80 HHC of the Income Tax Act under the Taxation Laws (Amendment) Act, 2005. The Court held that such amendments should only benefit the assessee and not be detrimental. Consequently, the Court declared that the amendments to Section 80 HHC should operate prospectively, granting relief by quashing the retrospective demands and related orders for the assessment year 2000-01. The Court's decision provided relief to the petitioner by disallowing the retrospective application of the amendments and related demands. en-us Thu, 29 May 2014 00:00:00 +0530 Sat, 02 Aug 2014 09:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250082 The Delhi High Court allowed the writ petition challenging retrospective amendments to Section 80 HHC of the Income Tax Act under the Taxation Laws (Amendment) Act, 2005. The Court held that such amendments should only benefit the assessee and not be detrimental. Consequently, the Court declared that the amendments to Section 80 HHC should operate prospectively, granting relief by quashing the retrospective demands and related orders for the assessment year 2000-01. The Court's decision provided relief to the petitioner by disallowing the retrospective application of the amendments and related demands. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250082