Month: September 2015

Shri. Akhilesh Kumar Sah, Advocate, has dealt with the interesting issue of the binding force of judgements in the context of income-tax law. He argues that as the Income-tax Act extends to the whole of India, the judgments rendered by a High Court should normally be followed by the other High Courts in order to preserve uniformity in law unless there are compelling reasons for departing from the view taken by the High Court