Supreme Court · 2011 INSC 167 · Decided 1 March 2011
GVK INDS. LTD. & ANR. v. The Income Tax Officer & ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 167 · [2011] 3 S.C.R. 366
- Case number
- CIVIL APPEAL No. 7796/1997
- Decided
- 1 March 2011
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY, K.S. RADHAKRISHNAN, S.S. NIJJAR, SWATANTER KUMAR (5-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 9(1)(1), 9(1)(vii)(4)
Headnote
C CONSTITUTION OF IND/A, 1950: Articles 245(1) and 245(2) read with Articles 51, 246, 248, · 249, 250, 253 and 262 - Seventh Schedule Lists I and Ill - Power of Parliament to legislate in respect of extra-territorial 0 aspects or Parliament has been constituted, and empowered to, and that its core role would be to enact laws to protect the interests, welfare and securif'/ of India - Therefore, even those extra-territorial aspects or causes, provided they have nexus with India, should be deemed to E be within the domain of
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