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2013 (10) TMI 1083 - HC - Income TaxDeduction u/s 80IB and 80IC - Transport subsidy - Jurisdiction to decide the case – Held that:- Impugned orders have been passed by the Tribunal situated within the territorial limits of the jurisdiction of this court, this court does have the jurisdiction to try the appeals – Moreover, Orders have been passed within the local limits of the territorial jurisdiction of this court and, hence, this court has the jurisdiction to try the appeals. Since these appeals stand on the same footing as do other appeals, which we have dismissed by the judgment in CITv. Meghalaya Steels Ltd. [2013 (7) TMI 175 - GAUHATI HIGH COURT] - Appeals dismissed - Decided against the revenue.
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