Allowed
M/S L.M. Sagar Exports v. UOI & Anr.
Delhi HCW.P.(C)/7966/2008
Case brief
AI extract
What is this about?
This bench allowed writ petitions quashing an impugned amendment to Section 80HHC of the Income-tax Act as ultra vires. Relying on Supreme Court precedents, the court held exporters below and above 10 crore turnover should be treated similarly even after the 2005 change.
What did the court decide?
Impugned amendment to Section 80HHC imposing turnover conditions was quashed and declared ultra vires.