Supreme Court vide its order dated 3/2/2012 directed that all the pending writ petitions challenging retrospective amendment to S.80HHC before various high court are to be heard by the Gujarat High Court. It will be interesting to see how the present tax bench (B. Bhattacharya and J Pardiwala, JJ) would deal with the issue of challenge to the vires of tax statute.
Tushar Hemani
All these matters are fixed for hearing on 12th March, 2012.