Bombay HC uses forum conveniens Doctrine to Dismiss Trustcap’s Income Tax Matter with Cause of Action at Kolkata

The Bombay High Court dismissed an income tax matter using the 'forum conveniens' doctrine, holding that Kolkata (not Mumbai) was the appropriate jurisdiction when the cause of action arose there. The case involved Trustcap Securities challenging a ₹12 crore addition related to transactions executed through its Kolkata branch. The court ruled that when assessment orders, documents, and transactions primarily relate to another jurisdiction, convenience favors adjudication there. This reinforces that taxpayers cannot forum-shop based merely on registered office locations. The judgment provides important guidance on jurisdictional issues in tax litigation, especially for companies operating pan-India. The petitioner was granted liberty to approach the appropriate Kolkata forum. Legal experts note this may reduce frivolous filings in high courts perceived as more taxpayer-friendly, ensuring cases are heard where the substantive dispute actually arose.