Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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