Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner and concluded that the case did not fall within its jurisdiction for effective adjudication. It emphasized that no fraction of the cause of action arose in the State of Rajasthan, thereby dismissing the petitioner's arguments based on jurisdiction. Only on count of the fact that the residence of the petitioner is situated in the State of Rajasthan, the territorial jurisdiction does not lie with this Court.
Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner and concluded that the case did not fall within its jurisdiction for effective adjudication. It emphasized that no fraction of the cause of action arose in the State of Rajasthan, thereby dismissing the petitioner's arguments based on jurisdiction. Only on count of the fact that the residence of the petitioner is situated in the State of Rajasthan, the territorial jurisdiction does not lie with this Court.
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