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2021 (4) TMI 1104 - HC - Income TaxDeduction u/s 80HHC - Whether Tribunal was right in law that the amendment to the third proviso to Section 80HHC with retrospective effect from 01.04.1998 is violative of Constitution of India when the assessee has not fulfilled the conditions of proviso of Section 80HHC(3)? - HELD THAT:- In view of the submissions made by the learned senior standing counsel for the appellant – Revenue, following the ratio laid down in Commissioner of Income Tax Vs. Avani Exports [2015 (4) TMI 193 - SUPREME COURT] the question of law that has been raised in the above appeals is decided against the Revenue. Accordingly, the Tax Case Appeals are dismissed.
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