https://www.taxtmi.com/acts?id=41337 Amendment clarifies High Court jurisdiction by providing that when the aggrieved party (or where Government is aggrieved and any respondent) does not ordinarily reside or carry on business within any High Court territory, the High Court in whose jurisdiction the Initiating Officer's office is located will be the forum. It also changes appeals under section 46 to run from the date the order is received by the Initiating Officer or by the aggrieved person, rather than from the date of the order. en-us Wed, 01 Feb 2023 16:33:13 +0530 Wed, 01 Feb 2023 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41337 Amendment clarifies High Court jurisdiction by providing that when the aggrieved party (or where Government is aggrieved and any respondent) does not ordinarily reside or carry on business within any High Court territory, the High Court in whose jurisdiction the Initiating Officer's office is located will be the forum. It also changes appeals under section 46 to run from the date the order is received by the Initiating Officer or by the aggrieved person, rather than from the date of the order. Act-Rules Bill Wed, 01 Feb 2023 16:33:13 +0530 https://www.taxtmi.com/acts?id=41337