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    <title>1989 (12) TMI 34 - GUJARAT High Court</title>
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    <description>The Gujarat High Court held that it lacked jurisdiction to entertain a petition against Orissa Forest Corporation Limited regarding tax deductions under the Income-tax Act. The court emphasized that the cause of action did not arise within Gujarat, leading to the dismissal of the petition. Additionally, the court denied the petitioners&#039; request for interim relief to restrain tax deductions, citing the presumption of law&#039;s validity and the absence of exceptional circumstances warranting such relief. The court highlighted the community&#039;s interests in taxation matters and vacated the previously granted interim relief.</description>
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    <pubDate>Tue, 12 Dec 1989 00:00:00 +0530</pubDate>
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      <title>1989 (12) TMI 34 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23505</link>
      <description>The Gujarat High Court held that it lacked jurisdiction to entertain a petition against Orissa Forest Corporation Limited regarding tax deductions under the Income-tax Act. The court emphasized that the cause of action did not arise within Gujarat, leading to the dismissal of the petition. Additionally, the court denied the petitioners&#039; request for interim relief to restrain tax deductions, citing the presumption of law&#039;s validity and the absence of exceptional circumstances warranting such relief. The court highlighted the community&#039;s interests in taxation matters and vacated the previously granted interim relief.</description>
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      <pubDate>Tue, 12 Dec 1989 00:00:00 +0530</pubDate>
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