Allowing the petitions the Court held that ; Amendment with retrospective effect imposing conditions for exporters having turnover above Rs. 10 Crores , was held to be prospective in nature .The retrospectivity ascribed to the amendments to S. 28 and 80HHC was unconstitutional.
Sarita Handa v. UOI (2018) 400 ITR 567 (Delhi) (HC) Sarita Handa v. UOI (2018) 400 ITR 567 (Delhi) (HC) Omsons Worldwide v. UOI (2018) 400 ITR 567 (Delhi) (HC)
S. 80HHC : Export business – Amendment with retrospective effect imposing conditions for exporters having turnover above Rs. 10 Crores , was held to be prospective in nature [ S. 28(i)]