2016 (12) TMI 615

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..... ame has already been answered in the recent order in C.I.T. -5 & ANR. VS. M/S. AVANI EXPORTS & ANR.(2015 (4) TMI 193 - SUPREME COURT ) making it clear that it applied to both categories. Having seen the twin conditions and since 80HHC benefit is not available after 1.4.05, we are satisfied that cases of exporters having a turnover below and those above 10 cr.
Kurian Joseph And Rohinton Fali Nar .....

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..... O(S).11655-11658 OF 2016 (@SLP (C) NOS.28442-28445 OF 2013) CIVIL APPEAL NO(S).11659-11664 OF 2016 (@SLP (C) NOS.29757-29762 OF 2013) CIVIL APPEAL NO(S).11665-11669 OF 2016 (@SLP (C) NOS.31228-31232 OF 2013) CIVIL APPEAL NO(S).11670-11698 OF 2016 (@SLP (C) NOS.32571-32599 OF 2013) CIVIL APPEAL NO.11699 OF 2016 (@SLP (C) NO.34354 OF 2013) CIVIL APPEAL NO.11700 OF 2016 (@SLP (C) NO.34427 OF 2013) CI .....

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