2014 (3) TMI 1025 - HC - Income Tax

Jurisdiction of High Court - Held that - Matter relates to Diu & Daman territories, and therefore, under section 269 (vi) of the Income Tax Act, the same will fall under the jurisdiction of High Court of Bombay. Accordingly, Tax Appeal is disposed of as not maintainable before this Court with a liberty to the Revenue to approach before the High Court of Bombay.

Summary

The Gujarat High Court heard a case regarding the deduction under sections 80HHC and 80IB of the Income Tax Act. The Court ruled that the matter falls under the jurisdiction of the High Court of Bombay and disposed of the Tax Appeal, advising the Revenue to approach the High Court of Bombay.