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of <h1>Delhi High Court Clarifies Jurisdiction in Multi-Location Tax Offenses, Highlights Magistrate's Role and Section 482 Cr.P.C.</h1> The Delhi High Court's judgment in a significant tax litigation case addresses jurisdictional issues under the Income Tax Act and the Indian Penal Code. The case arose from a complaint by the Income Tax Office, focusing on the jurisdictional competence of Delhi courts. Key legal issues included determining the appropriate jurisdiction for offenses spanning multiple locations, the Magistrate's discretion in taking cognizance, and the maintainability of petitions under Section 482 of the Cr.P.C. The court's ruling clarifies jurisdiction in multi-jurisdictional offenses, emphasizing the interplay between criminal procedure and tax law in economic crime cases.
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