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Income Tax

Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence

Case Law Details

Case Name
Mangala A.G. Vs Union of India (Kerala High Court)
Date of Judgement/Order
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Mangala A.G. Vs Union of India (Kerala High Court) Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence Conclusion: When a person was permitted to work from home merely as a concession or a convenience, place from where the person so works was not sufficient to confer any jurisdiction. Held: Assessee was a chartered accountant, who joined the service of the second respondent company as Finance Manager. She was posted at the 4th respondent unit of the company at Rasayani, Navi Mumbai as Deputy General Manager (Fi...
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