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    <description>The High Court quashed the retrospective provisions denying deductions for exporters with turnover exceeding Rs. 10 crores under Section 80HHC. The Supreme Court held the retrospective operation of the amendment as violative and directed equal treatment for exporters below and above the turnover limit. The impugned amendment was quashed, and a directive for uniform treatment of exporters was issued.</description>
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      <description>The High Court quashed the retrospective provisions denying deductions for exporters with turnover exceeding Rs. 10 crores under Section 80HHC. The Supreme Court held the retrospective operation of the amendment as violative and directed equal treatment for exporters below and above the turnover limit. The impugned amendment was quashed, and a directive for uniform treatment of exporters was issued.</description>
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