Income Tax Act 2025: Section 374 for Tax Year 2025-26

Interpretation of “High Court” In this Chapter, “High Court” means,— (i) for any State, the High Court for that State; (ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh; (iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh; (iv)…

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Interpretation of “High Court”

In this Chapter, “High Court” means,—

(i) for any State, the High Court for that State;

(ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;

(iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;

(iv) for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;

(v) for the Union territory of Lakshadweep, the High Court of Kerala;

(vi) for the Union territory of Chandigarh, the High Court of Punjab and Haryana;

(vii) for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay; and

(viii) for the Union territory of Puducherry, the High Court at Madras; and

(ix) for the National Capital Territory of Delhi, the High Court of Delhi.


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