Definition of High Court clarifies territorial allocation of forum for tax matters and lists mappings for union territories. Section 269 defines "High Court" for the Income tax Act by listing the High Court applicable to each State and specified Union territories, setting the ... Summary
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Definition of High Court clarifies territorial allocation of forum for tax matters and lists mappings for union territories.
Section 269 defines "High Court" for the Income tax Act by listing the High Court applicable to each State and specified Union territories, setting the territorial forum for matters under the Chapter. The provision includes substituted, inserted and omitted sub clauses effected by adaptation orders and amendment instruments, with annotations noting that these changes modify which High Court applies to particular Union territories.
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