Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
HC declined territorial jurisdiction over the petition, finding that a minuscule part of the cause of action in Mumbai is insufficient to invoke Article 226 discretionary powers. The court determined that the interests of justice would be better served by directing the petitioner to pursue remedies in Kolkata. While acknowledging principles of forum conveniens, the HC explicitly left all substantive contentions open, effectively permitting the petitioner to refile the petition in the appropriate territorial jurisdiction without prejudicing the underlying legal arguments.
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