Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Article 226(2) permits writ jurisdiction where part of the cause of action arises within a court's territory, but its discretionary operation requires consideration of forum conveniens and the principal, substantial nexus. Issuance of an investigation order from Delhi and an affidavit filed by an SFIO officer there did not create a sufficient nexus with Delhi. Mumbai was the appropriate forum because the companies' registered offices and records, the relevant Registrar of Companies, insolvency proceedings, the competent Special Court, and related investigation proceedings were situated there. The writ petition was dismissed for want of territorial jurisdiction, without examining the investigation's merits.
Article 226(2) permits writ jurisdiction where part of the cause of action arises within a court's territory, but its discretionary operation requires consideration of forum conveniens and the principal, substantial nexus. Issuance of an investigation order from Delhi and an affidavit filed by an SFIO officer there did not create a sufficient nexus with Delhi. Mumbai was the appropriate forum because the companies' registered offices and records, the relevant Registrar of Companies, insolvency proceedings, the competent Special Court, and related investigation proceedings were situated there. The writ petition was dismissed for want of territorial jurisdiction, without examining the investigation's merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
