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    <title>2021 (9) TMI 1229 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed the Writ Petitions challenging orders of the Income Tax Settlement Commission due to lack of territorial jurisdiction. The Court emphasized the significance of jurisdiction based on the relevant statute and previous legal principles. The dismissal was solely due to the jurisdictional issue, with the option for the appellants to approach the High Court of Karnataka. The Court did not address the merits of the case, following established principles and ordering no costs to be imposed.</description>
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      <description>The High Court of Madras dismissed the Writ Petitions challenging orders of the Income Tax Settlement Commission due to lack of territorial jurisdiction. The Court emphasized the significance of jurisdiction based on the relevant statute and previous legal principles. The dismissal was solely due to the jurisdictional issue, with the option for the appellants to approach the High Court of Karnataka. The Court did not address the merits of the case, following established principles and ordering no costs to be imposed.</description>
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