https://www.taxtmi.com/caselaws?id=10254 The High Court held that it had jurisdiction to entertain the writ petition as part of the cause of action arose within its territorial limits. The court found the orders compelling the petitioner to file returns at Moradabad illegal, emphasizing that the principal place of business is where control is exercised. It determined that the petitioner's principal place of business was in Calcutta, setting aside the impugned orders and confirming that the petitioner was not required to file returns at Moradabad. The writ petition was allowed with no order as to costs. en-us Thu, 07 Oct 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10254 The High Court held that it had jurisdiction to entertain the writ petition as part of the cause of action arose within its territorial limits. The court found the orders compelling the petitioner to file returns at Moradabad illegal, emphasizing that the principal place of business is where control is exercised. It determined that the petitioner's principal place of business was in Calcutta, setting aside the impugned orders and confirming that the petitioner was not required to file returns at Moradabad. The writ petition was allowed with no order as to costs. Case-Laws Income Tax Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10254