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    <title>2022 (12) TMI 296 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed the intra-Court appeal challenging a tax order due to lack of territorial jurisdiction. The court held that the location of a bank account does not establish jurisdiction. Since the appellants were registered in Bihar and the project was executed there, the appropriate forum was the Bihar tax authorities. The appeal was dismissed, with liberty to approach the correct forum.</description>
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      <description>HC dismissed the intra-Court appeal challenging a tax order due to lack of territorial jurisdiction. The court held that the location of a bank account does not establish jurisdiction. Since the appellants were registered in Bihar and the project was executed there, the appropriate forum was the Bihar tax authorities. The appeal was dismissed, with liberty to approach the correct forum.</description>
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