https://www.taxtmi.com/caselaws?id=343361 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO for the assessment years 1999-2000 and 2004-05, regarding the disallowance of deductions under Section 80HHC. The Tribunal agreed with the Gujarat High Court's ruling that the retrospective amendment to Section 80HHC(3) was discriminatory and unconstitutional, quashing its retrospective application. Consequently, the Tribunal dismissed both appeals by the Revenue, affirming the deletion of the additions. en-us Fri, 05 May 2017 00:00:00 +0530 Wed, 24 May 2017 07:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343361 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO for the assessment years 1999-2000 and 2004-05, regarding the disallowance of deductions under Section 80HHC. The Tribunal agreed with the Gujarat High Court's ruling that the retrospective amendment to Section 80HHC(3) was discriminatory and unconstitutional, quashing its retrospective application. Consequently, the Tribunal dismissed both appeals by the Revenue, affirming the deletion of the additions. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343361