https://www.taxtmi.com/caselaws?id=210499 All matters concerning the vires of Section 80HHC of the Income Tax Act were transferred to the High Court of Gujarat for unified adjudication, as the Court found centralisation desirable for convenience and consistent determination of the constitutional issue. The Registry was directed to implement the transfer within two weeks, and the Union of India was directed to place the order before the Acting Chief Justice of the High Court. The merits of the validity challenge were not decided. en-us Fri, 03 Feb 2012 00:00:00 +0530 Mon, 13 Feb 2012 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210499 All matters concerning the vires of Section 80HHC of the Income Tax Act were transferred to the High Court of Gujarat for unified adjudication, as the Court found centralisation desirable for convenience and consistent determination of the constitutional issue. The Registry was directed to implement the transfer within two weeks, and the Union of India was directed to place the order before the Acting Chief Justice of the High Court. The merits of the validity challenge were not decided. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210499