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Sarita Handa, M/s. Sarita Handa Exports P. Ltd., M/s. Omsons Worldwide Versus Union of India & Ors.

2018 (1) TMI 608 - DELHI HIGH COURT

Retrospective amendment to Sections 28 and 80 HHC and the validity of CBDT Circular dated 17.1.2006 (no. 2 of 2006) made in the light of the amendments questioned - Held that:- Supreme Court in ‘Commissioner of Income-tax vs. Avani Exports’ (2015 (4) .....

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meanwhile, a Division Bench of this Court in ‘Pawan Kumar Jain vs. Union of India’ (2014 (8) TMI 32 - DELHI HIGH COURT) had also concluded that the amendment could not be treated as retrospective and directed further relief. - In the light of th .....

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Avani Exports; any demands made or benefits sought to be curtailed or withdrawn, are declared as illegal. - W.P.(C) 3768/2006, W.P.(C) 3772/2006 & W.P.(C) 10783/2009 - Dated:- 10-1-2018 - MR. S. RAVINDRA BHAT & MR. A. K. CHAWLA JJ. Present : Mr. .....

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ions 28 and 80 HHC of the Income Tax Act 1961 ( the Act ) and the validity of CBDT Circular dated 17.1.2006 (no. 2 of 2006 ), made in the light of the amendments, has been called into question. 2. The petitioner also seeks consequential relief by way .....

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s and others vs. Commissioner of Income-tax and others, (2012) 348 ITR (Guj) held that the amendments were unconstitutional. That judgment became the subject matter of the appeal to the Supreme Court in Commissioner of Income-tax vs. Avani Exports , .....

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