https://www.taxtmi.com/caselaws?id=20040 The High Court of Sikkim did not have territorial jurisdiction to entertain the writ petitions challenging notices issued by income-tax authorities in Delhi. The court clarified that the Income-tax Act, 1961, applied to companies registered in Sikkim for incomes earned outside Sikkim. It was determined that notices served in Delhi were valid, and the question of income taxation was to be decided by the income-tax authorities, not the court. The court dismissed all writ petitions, citing lack of jurisdiction, with no cost orders. en-us Tue, 20 Jul 1993 00:00:00 +0530 Wed, 16 Sep 2015 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20040 The High Court of Sikkim did not have territorial jurisdiction to entertain the writ petitions challenging notices issued by income-tax authorities in Delhi. The court clarified that the Income-tax Act, 1961, applied to companies registered in Sikkim for incomes earned outside Sikkim. It was determined that notices served in Delhi were valid, and the question of income taxation was to be decided by the income-tax authorities, not the court. The court dismissed all writ petitions, citing lack of jurisdiction, with no cost orders. Case-Laws Income Tax Tue, 20 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20040