Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
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