https://www.taxtmi.com/caselaws?id=380535 The Tribunal allowed the appeal, directing the Assessing Officer to recompute the deduction under Section 80HHC in accordance with the Supreme Court's decision in Avani Exports. The Tribunal held that exporters with turnover exceeding Rs. 10 crores are entitled to the same benefits as those with turnover below Rs. 10 crores without additional conditions, as the amendments do not operate retrospectively. The Supreme Court's rulings in Topman Exports and Avani Exports were deemed binding, establishing the law to be followed by authorities. en-us Fri, 17 May 2019 00:00:00 +0530 Thu, 23 May 2019 08:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380535 The Tribunal allowed the appeal, directing the Assessing Officer to recompute the deduction under Section 80HHC in accordance with the Supreme Court's decision in Avani Exports. The Tribunal held that exporters with turnover exceeding Rs. 10 crores are entitled to the same benefits as those with turnover below Rs. 10 crores without additional conditions, as the amendments do not operate retrospectively. The Supreme Court's rulings in Topman Exports and Avani Exports were deemed binding, establishing the law to be followed by authorities. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380535