Allowed
Jaguar Overseas Ltd. v. U.O.I & Ors.
Delhi HCW.P.(C)/8725/2007
Case brief
AI extract
What is this about?
The petitioners challenged an amendment imposing conditions on Section 80HHC benefit. Relying on the Supreme Court's decision in Avani Exports, the court quashed the amendment as ultra vires, holding the retrospective effect not detrimental, and allowed the writ petitions.
What did the court decide?
Impugned amendment quashed and declared ultra vires; writ petitions allowed; no order as to costs.