https://www.taxtmi.com/caselaws?id=327414 The High Court dismissed the appeal due to lack of territorial jurisdiction, despite substantive tax issues on deductions under sections 80HHC and 80IB, and transfer pricing adjustments under Section 92CA. The judgment underscores the importance of territorial jurisdiction in tax matters and upholds principles governing case allocation based on the location of the Assessing Officer. en-us Sat, 23 Apr 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327414 The High Court dismissed the appeal due to lack of territorial jurisdiction, despite substantive tax issues on deductions under sections 80HHC and 80IB, and transfer pricing adjustments under Section 92CA. The judgment underscores the importance of territorial jurisdiction in tax matters and upholds principles governing case allocation based on the location of the Assessing Officer. Case-Laws Income Tax Sat, 23 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327414