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Sec. 80HHC, 132 and 245F of the Income-tax Act, 1961 – Deduction -Challenging the impugned proceedings of the Settlement Commission, by which the petitioner's request for re-computing the deduction under Section 80HHC has been declined, the petitioner filed the writ petition. In the case of Kusum Ingots & Alloys Ltd. v. Union of India, reported in  168 ELT 3 (SC), one of the questions considered by Hon'ble Supreme Court was regarding Forum Conveniens and it was pointed out that even if a small part of cause of action arises within the territorial jurisdiction of the High Court, the same by itself may not be considered to be a determinative factor compelling the High Court to decide the matter on merits and in appropriate cases, the Court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of Forum Conveniens. Thus, High on account of jurisdiction declined to entertain the writ petition. - MULBERRY SILKS LIMITED V/s SETTLEMENT COMMISSION -  426 ITR 444 (MAD)