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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Constitutional validity of amendments in Section 80HHC(3) ...

Case Laws     Income Tax

November 11, 2013

Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits - classification between exporters with less than Rs.10 crore and more than Rs. 10 crore export turnover - Amendment is wholly valid with retrospective effect from 1.4.1998 - HC

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