https://www.taxtmi.com/caselaws?id=376480 The High Court ruled that it lacked territorial jurisdiction to decide on the disallowance of depreciation on a "paper brand" and a "chemical recovery plant" due to the final assessment being conducted by the Assessing Officer in Ghaziabad. Emphasizing the importance of territorial jurisdiction in tax matters, the court returned both cases to the appellant for filing in the appropriate jurisdiction, citing precedents and highlighting the significance of the location of the Assessing Officer for determining court jurisdiction in tax cases. en-us Thu, 07 Feb 2019 00:00:00 +0530 Sat, 29 Jun 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376480 The High Court ruled that it lacked territorial jurisdiction to decide on the disallowance of depreciation on a "paper brand" and a "chemical recovery plant" due to the final assessment being conducted by the Assessing Officer in Ghaziabad. Emphasizing the importance of territorial jurisdiction in tax matters, the court returned both cases to the appellant for filing in the appropriate jurisdiction, citing precedents and highlighting the significance of the location of the Assessing Officer for determining court jurisdiction in tax cases. Case-Laws Income Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376480