https://www.taxtmi.com/caselaws?id=221949 Time spent pursuing a Section 34 challenge in a wrong forum in good faith can be excluded under Section 14 of the Limitation Act, 1963, so the later filing may still be within limitation where the original presentation was timely and the return was not a decision on merits. However, territorial jurisdiction under Section 2(1)(e) of the Arbitration and Conciliation Act, 1996 depends on the real nexus with the dispute. Where the operative controversy arose from cargo delay at Paradip and Haldia, the principal civil court at those places, and not Calcutta, was treated as the proper forum for entertaining the application. en-us Tue, 04 Sep 2012 00:00:00 +0530 Thu, 04 Apr 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221949 Time spent pursuing a Section 34 challenge in a wrong forum in good faith can be excluded under Section 14 of the Limitation Act, 1963, so the later filing may still be within limitation where the original presentation was timely and the return was not a decision on merits. However, territorial jurisdiction under Section 2(1)(e) of the Arbitration and Conciliation Act, 1996 depends on the real nexus with the dispute. Where the operative controversy arose from cargo delay at Paradip and Haldia, the principal civil court at those places, and not Calcutta, was treated as the proper forum for entertaining the application. Case-Laws Indian Laws Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221949