Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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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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