Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Territorial jurisdiction under Article 226 depends on whether the material, essential and integral cause of action arises within the forum, and the doctrine of forum conveniens may justify refusal even if some connection with Delhi exists. The Court held that the petitioners' residence, the searches and seizures, the ECIR, the investigating officers, and the PMLA proceedings were all centred in Gurugram, so Delhi was not the appropriate forum. It further held that the respondent-authority's location or the mere registration of the predicate offence in Delhi did not confer jurisdiction, because money-laundering is an independent offence. The writ petition was dismissed, with liberty to approach the jurisdictional High Court.
Territorial jurisdiction under Article 226 depends on whether the material, essential and integral cause of action arises within the forum, and the doctrine of forum conveniens may justify refusal even if some connection with Delhi exists. The Court held that the petitioners' residence, the searches and seizures, the ECIR, the investigating officers, and the PMLA proceedings were all centred in Gurugram, so Delhi was not the appropriate forum. It further held that the respondent-authority's location or the mere registration of the predicate offence in Delhi did not confer jurisdiction, because money-laundering is an independent offence. The writ petition was dismissed, with liberty to approach the jurisdictional High Court.
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