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          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.

          <h1>Definition of High Court governs which tribunal is competent for appeals under the income tax chapter.</h1> Clause 374 prescribes the definition of 'High Court' for appeals under the Chapter, specifying that for any State the High Court for that State is applicable and enumerating mappings of Union territories to specified High Courts (including Jammu and Kashmir and Ladakh; Andaman and Nicobar Islands; Lakshadweep; Chandigarh; Dadra and Nagar Haveli and Daman and Diu; Puducherry; and the National Capital Territory of Delhi) to determine the competent appellate forum.

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