Where is Allah?
Allah is over the Throne which is above the seven heavens.
Evidence from the Noble Qur'an
{ar-Rahmaan (The Merciful) Istawaa (rose over) the Throne}, {Soorah Taa Haa, verse 5]
Evidence from the authentic Sunnah
((Allah wrote out in a book with Him over the throne that His Mercy preceded His Wrath)), [Transmitted by al-Bukhaaree]