Definition of High Court clarifies which High Court applies to specified union territories for income-tax appeals. Definition of High Court designates the applicable High Court by territory: for any State, the High Court for that State; for Delhi, the High Court of Delhi; and specified Union territories are mapped to named High Courts-Andaman and Nicobar Islands to Calcutta, Lakshadweep to Kerala, Chandigarh to Punjab and Haryana, Dadra and Nagar Haveli and Daman and Diu to Bombay, and Pondicherry to Madras-for purposes of appeals and revisions under the Income-tax law.
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 which High Court applies to specified union territories for income-tax appeals.
Definition of High Court designates the applicable High Court by territory: for any State, the High Court for that State; for Delhi, the High Court of Delhi; and specified Union territories are mapped to named High Courts-Andaman and Nicobar Islands to Calcutta, Lakshadweep to Kerala, Chandigarh to Punjab and Haryana, Dadra and Nagar Haveli and Daman and Diu to Bombay, and Pondicherry to Madras-for purposes of appeals and revisions under the Income-tax law.
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