TMI Blog2015 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions contained in the said provisos by the respondent has succeeded. However, to make the position crystal clear, we substitute the direction of the High Court with the following direction: "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. This order is in substitution of the judgment in Appeal. - Special Leave to Appeal (C) No(s). 9273/2013 & Others - - - Dated:- 30-3-2015 - A.K. Sikri And Rohinton Fali Nariman JJ. For the Appellant : Mr. Mukul Rohtagi,A.G. Others For the Respondent : N. Ganpathy,Adv ORDER Amendment to Section 80HHC(3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nale behind seeking such a prayer was obvious inasmuch as the writ petitioners did not want entire Notification to be declared ultra vires which was to their advantage. What they wanted was that the benefit of amended provision be accorded, without insisting on the aforesaid conditions. The High Court vide impugned judgment has decided the issue in favour of the writ petitioners by concluding as under: 26. On consideration of the entire materials on record, we, therefore, find substance in the contention of the learned counsel for the petitioners that the impugned amendment is violative for its retrospective operation in order to overcome the decision of the Tribunal, and at the same time, for depriving the benefit earlier granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that in essence the High Court has quashed the severable part of third and fourth proviso to Sec.80HHC (3) and it becomes clear therefrom that challenge which was laid to the conditions contained in the said provisos by the respondent has succeeded. However, to make the position crystal clear, we substitute the direction of the High Court with the following direction: 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. This order is in substitution of the judgment in Appeal. With the aforesaid clarification all these SLPs including that of assessees filed against the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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