https://www.taxtmi.com/caselaws?id=277457 Territorial jurisdiction under Clause 12 turned on where the cause of action substantially arose, and in a multi-defendant suit the jurisdictional requirement had to be satisfied as to the suit as a whole. The mere presence of one defendant carrying on business in Calcutta was insufficient where the dispute, including the effect of a release on the plaintiff's property share and accounts, was materially connected with Bombay. Leave to sue in Calcutta was therefore necessary, and the later grant of leave was treated as unwarranted because Bombay was the more appropriate forum. en-us Fri, 06 Mar 1874 00:00:00 +0521 Tue, 04 Dec 2018 17:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277457 Territorial jurisdiction under Clause 12 turned on where the cause of action substantially arose, and in a multi-defendant suit the jurisdictional requirement had to be satisfied as to the suit as a whole. The mere presence of one defendant carrying on business in Calcutta was insufficient where the dispute, including the effect of a release on the plaintiff's property share and accounts, was materially connected with Bombay. Leave to sue in Calcutta was therefore necessary, and the later grant of leave was treated as unwarranted because Bombay was the more appropriate forum. Case-Laws Income Tax Fri, 06 Mar 1874 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=277457