TMI Blog2015 (6) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to Union Territory of Daman Diu and Dadra Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, this Tax Appeal is not maintainable before the Gujarat High Court and Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union Territory of Daman Diu and Dadra Nagar Haveli irrespective of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction would be of High Court of Bombay. In that view of the matter, this Tax Appeal is not maintainable before the Gujarat High Court and Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union Territory of Daman Diu and Dadra Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. Therefore, this Tax Appeal is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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