Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The High Court considered the maintainability of a petition involving cheating, misappropriation of funds, and defrauding investors. The Court applied the Doctrine of Forum Conveniens and clarified that it can issue a writ under Article 226 when the cause of action arises within its territorial jurisdiction. Jurisdiction of High Courts is limited to the State(s) they cover. The Court noted that the respondent's main office being in Delhi does not confer jurisdiction. It highlighted that the petitioner could seek relief from the Karnataka High Court, where the respondent has a Regional Office. The Court cited a Supreme Court decision to support its decision to dismiss the petition due to lack of territorial jurisdiction.
The High Court considered the maintainability of a petition involving cheating, misappropriation of funds, and defrauding investors. The Court applied the Doctrine of Forum Conveniens and clarified that it can issue a writ under Article 226 when the cause of action arises within its territorial jurisdiction. Jurisdiction of High Courts is limited to the State(s) they cover. The Court noted that the respondent's main office being in Delhi does not confer jurisdiction. It highlighted that the petitioner could seek relief from the Karnataka High Court, where the respondent has a Regional Office. The Court cited a Supreme Court decision to support its decision to dismiss the petition due to lack of territorial jurisdiction.
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