Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
The dominant issue was whether any part of the cause of action arose within the Court's territorial jurisdiction to entertain a writ challenging final findings in an anti-dumping investigation. Applying the test that jurisdiction depends on pleaded facts showing that the cause of action arose wholly or in part within the territory, the Court held that a mere apprehension that business in the forum State may be affected by a future notification did not constitute an integral or essential fact giving rise to the dispute. Since the alleged violation of fair procedure and other infirmities in the final findings occurred at the seat of the designated authority outside the territory, the Court declined to examine merits or alternative remedy and dismissed the writ petition for want of territorial jurisdiction. - HC
The dominant issue was whether any part of the cause of action arose within the Court's territorial jurisdiction to entertain a writ challenging final findings in an anti-dumping investigation. Applying the test that jurisdiction depends on pleaded facts showing that the cause of action arose wholly or in part within the territory, the Court held that a mere apprehension that business in the forum State may be affected by a future notification did not constitute an integral or essential fact giving rise to the dispute. Since the alleged violation of fair procedure and other infirmities in the final findings occurred at the seat of the designated authority outside the territory, the Court declined to examine merits or alternative remedy and dismissed the writ petition for want of territorial jurisdiction. - HC
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