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BINDING FORCE OF JUDICIAL PRECEDENTS
incometaxparaskochar.com5)Whether binding force of decision of a High Court extends beyond its territorial jurisdiction The Bombay High Court in CIT v. Thana Electricity Supply Ltd. (Supra) had the occasion to examine this question, more particularly in the light of confusion created by the judgement rendered by the same court in CIT v. Jayantilal Ramanlal & Co.[1982]