https://www.taxtmi.com/caselaws?id=271646 The Gujarat High Court ruled that it lacks jurisdiction to entertain an appeal related to the Union Territory of Daman, as per the provisions of the Income Tax Act, 1961. The appellant's argument that the High Court of Bombay should have jurisdiction over the matter was accepted, leading to the conclusion that the appeal should be filed before the High Court of Bombay. The judgment underscores the necessity of complying with statutory provisions defining the jurisdiction of High Courts in cases involving specific Union Territories, emphasizing the importance of selecting the correct forum for legal proceedings. en-us Mon, 01 Feb 2016 00:00:00 +0530 Thu, 11 Feb 2016 01:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271646 The Gujarat High Court ruled that it lacks jurisdiction to entertain an appeal related to the Union Territory of Daman, as per the provisions of the Income Tax Act, 1961. The appellant's argument that the High Court of Bombay should have jurisdiction over the matter was accepted, leading to the conclusion that the appeal should be filed before the High Court of Bombay. The judgment underscores the necessity of complying with statutory provisions defining the jurisdiction of High Courts in cases involving specific Union Territories, emphasizing the importance of selecting the correct forum for legal proceedings. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271646