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2016 (12) TMI 615 - SC - Income TaxProspectivity of Section 80 HHC as amended in 2005 - Held that:- As far as issue relating to turnover below 10 crores and above 10 crores is concerned, the same 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.
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