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NON-REPORTABLE

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

I.A. No. 3 OF 2016 IN

CIVIL APPEAL NO. 10945 OF 2016 [ @ SPECIAL LEAVE PETITION (C) NO. 9142 OF 2014 ]

UOI & ORS                                  Appellant (s)                                 VERSUS

M/S DEEPAK INTERNATIONAL LTD               Respondent(s)

J U D G M E N T KURIAN, J. 1. Leave granted.   

2. This  Court,  vide  order  dated  30.03.2015,  has disposed  of  SLP  (C)  No.  9273  of  2013,  along  with other  connected  matters,  with  the  following direction:-

"Having seen the twin conditions and

since 80HHC benefit is not available

after 1.4.05, we are satisfied that

cases of exporters having a turnover

below and those above 10 cr. should

be treated similarly.  This order is

in substitution of the judgment in

Appeal."

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3. Therefore, this appeal is also disposed of with the relief, as above.   

4. I.A.No. 3 of 2016 is, accordingly, disposed of.   No costs.   

.......................J.               [ KURIAN JOSEPH ]  

.......................J.               [ ROHINTON FALI NARIMAN ]  New Delhi; November 18, 2016.