Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or subordinate office of the LLP in the State of Delhi and neither are the books of accounts kept in Delhi, therefore, there is no cause of action in respect of the present suit, which is arising within the territorial limits of the Courts in Delhi. Furthermore, the parties by agreement cannot give jurisdiction to a Court, which otherwise does not have such jurisdiction - the Courts in Delhi lack the territorial jurisdiction to try and entertain the present suit. - HC
Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or subordinate office of the LLP in the State of Delhi and neither are the books of accounts kept in Delhi, therefore, there is no cause of action in respect of the present suit, which is arising within the territorial limits of the Courts in Delhi. Furthermore, the parties by agreement cannot give jurisdiction to a Court, which otherwise does not have such jurisdiction - the Courts in Delhi lack the territorial jurisdiction to try and entertain the present suit. - HC
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