https://www.taxtmi.com/caselaws?id=406988 The High Court quashed the retrospective amendment to the third proviso to Section 80HHC, finding it unfairly impacted certain assessees with export turnover above a specified threshold. The Court directed equal treatment for exporters regardless of turnover, emphasizing fairness and clarity in applying the law. The Court dismissed the Tax Case Appeals raised by the Revenue, aligning with the Supreme Court precedent and deciding against the Revenue without awarding costs. en-us Wed, 31 Mar 2021 00:00:00 +0530 Tue, 27 Apr 2021 12:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406988 The High Court quashed the retrospective amendment to the third proviso to Section 80HHC, finding it unfairly impacted certain assessees with export turnover above a specified threshold. The Court directed equal treatment for exporters regardless of turnover, emphasizing fairness and clarity in applying the law. The Court dismissed the Tax Case Appeals raised by the Revenue, aligning with the Supreme Court precedent and deciding against the Revenue without awarding costs. Case-Laws Income Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406988