https://www.taxtmi.com/caselaws?id=9774 The Delhi High Court dismissed a writ petition filed by a non-resident bank seeking redress for tax-related matters under sections 234B and 234C of the Income-tax Act, 1961. The Court held that since the core of the cause of action originated in Kolkata where most relief sought by the petitioner was connected, Delhi was not the appropriate forum. Despite one relief involving a Delhi authority, the Court emphasized that the primary cause of action determined the suitable jurisdiction for litigation. The petitioner was advised to pursue the matter in the competent court where the primary cause of action arose, highlighting the importance of aligning the forum with the main cause of action. en-us Fri, 21 Apr 2006 00:00:00 +0530 Tue, 30 Jun 2009 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9774 The Delhi High Court dismissed a writ petition filed by a non-resident bank seeking redress for tax-related matters under sections 234B and 234C of the Income-tax Act, 1961. The Court held that since the core of the cause of action originated in Kolkata where most relief sought by the petitioner was connected, Delhi was not the appropriate forum. Despite one relief involving a Delhi authority, the Court emphasized that the primary cause of action determined the suitable jurisdiction for litigation. The petitioner was advised to pursue the matter in the competent court where the primary cause of action arose, highlighting the importance of aligning the forum with the main cause of action. Case-Laws Income Tax Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9774