https://www.taxtmi.com/caselaws?id=261847 The High Court dismissed the Tax Case (Appeals) in alignment with decisions of the Gujarat High Court and the Supreme Court. The judgment emphasized uniform treatment of exporters based on turnover and the prospective application of the Section 80HHC(3) amendment, following established legal principles. The court upheld that exporters below and above Rs. 10 crores turnover should be treated similarly, affirming the application of the amendment prospectively. en-us Tue, 07 Jul 2015 00:00:00 +0530 Fri, 24 Jul 2015 15:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261847 The High Court dismissed the Tax Case (Appeals) in alignment with decisions of the Gujarat High Court and the Supreme Court. The judgment emphasized uniform treatment of exporters based on turnover and the prospective application of the Section 80HHC(3) amendment, following established legal principles. The court upheld that exporters below and above Rs. 10 crores turnover should be treated similarly, affirming the application of the amendment prospectively. Case-Laws Income Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261847