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    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
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      Article 226(2) is discussed as extending writ jurisdiction where...

      Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.

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      Indian LawsJune 30, 2026Case LawsHC
      Article 226(2) is discussed as extending writ jurisdiction where the cause of action spans more than one State, so judicial remedies are not defeated by territorial limits. The text explains that insolvency proceedings in Bombay and the later alienation of secured assets in Bengaluru were treated as part of the same chain of cause of action, supporting consequential directions over the properties. It also states that Sub-Registrars are statutory functionaries whose duty to implement binding judicial directions is ministerial, not discretionary, and they cannot review or disregard such orders. The article notes that mandamus was issued to compel compliance, update registration records, and deal with the concerned representations.

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      ActsIncome Tax