Amendment to Section 80HHC(3) - Having seen the twin conditions ...
Supreme Court Clarifies Section 80HHC(3): No Tax Benefits for Exporters Post-April 1, 2005, Regardless of Turnover Size.
April 6, 2015
Case Laws Income Tax SC
Amendment to Section 80HHC(3) - 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. Should be treated similarly. - SC
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