Section 80HHC of Income Tax Act under scrutiny; Supreme Court directs all cases to Gujarat High Court for decision.

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....Transfer petition - validity of Section 80HHC challenged – Looking to the large number of matters pending in various High Courts and since the question relates to vires, it would be beneficial if all the matters are decided by one High Court in the Country. Therefore, all the matters which have been filed/transferred to this Court be sent to the High Court of Gujarat. .... - SC....