Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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.
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