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2006 (4) TMI 82 - HC - Income TaxDoctrine of forum convenience - respondents argue that the petitioner cannot maintain the present writ petition in Delhi, not only because no part of the alleged cause of action has accrued to the petitioner in Delhi but also because the Delhi High Court is not a forum convenient to the respondents. - 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 the merits. In appropriate cases, the court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of forum convenience. - submission made on behalf of the respondents that Delhi is not a forum convenient for adjudication of the issues being raised by the petitioner cannot be brushed aside. - In the result, this writ petition fails and is hereby dismissed,
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