1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Indian legal definition of 'local' requires geographical connection to specific state jurisdiction boundaries</h1> The term 'local' in Indian legal context refers to something relating to, belonging to, or confined to a particular place, as distinguished from general, personal, or transitory matters. Legal interpretation establishes that 'local' means pertaining to a specific geographical area within a state's boundaries. Courts have clarified that for statutory purposes, a local area must be situated within the state's jurisdiction. The term's etymological meaning emphasizes its connection to place-specific matters, making it geographically restrictive rather than broadly applicable across multiple jurisdictions or territories.
TaxTMI 
TaxTMI 
