https://www.taxtmi.com/caselaws?id=237860 The High Court of Gujarat, in a judgment dated July 02, 2012, quashed the impugned amendment to Section 80 HHC (3) of the Act to be applied only from the date of the amendment, not for earlier assessment years. Following this decision, the Bombay High Court aligned its rulings with the Gujarat High Court to avoid conflicting judgments among different High Courts. The remaining petitions were disposed of accordingly, emphasizing the importance of consistency and adherence to precedent to maintain legal coherence and uniformity in the enforcement of judgments. en-us Fri, 22 Feb 2013 00:00:00 +0530 Mon, 07 Oct 2013 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237860 The High Court of Gujarat, in a judgment dated July 02, 2012, quashed the impugned amendment to Section 80 HHC (3) of the Act to be applied only from the date of the amendment, not for earlier assessment years. Following this decision, the Bombay High Court aligned its rulings with the Gujarat High Court to avoid conflicting judgments among different High Courts. The remaining petitions were disposed of accordingly, emphasizing the importance of consistency and adherence to precedent to maintain legal coherence and uniformity in the enforcement of judgments. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237860