UOI vs M/S DEEPAK INTERNATIONAL LTD

The Supreme Court held that the benefit under Section 80HHC of the Income Tax Act is not available after April 1, 2005, and that exporters with a turnover below and above 10 crores should be treated similarly. The Court disposed of the appeal in line with its previous order dated March 30, 2015, thereby affirming the uniform treatment of exporters regardless of turnover. Consequently, the appeal was disposed of without costs.