Madras High Court Can't Hear Tax Appeal on Transfer Pricing; Jurisdiction Lies in Hyderabad Due to Assessment Location.

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....Territorial Jurisdiction of Madras High Court against TP Adjustment - AO at Hyderabad have issued the order - this tax case appeal cannot be maintainable within the High Court of judicature at Madras, as the entire assessment proceedings including the final assessment order un/s 143(3) r/w section 92CA(3) r/w section 144C(5) of the Act, were done / completed by the authorities at Hyderabad and the amalgamation of the appellant company got approval from the Central Government only on 25.07.2017. - HC....