Casenote – Supreme Court Decides against Extraterritorial Taxation

Journal
Kumar, M.; Ajinkya, B.
India
Asia-Pacific Tax Bulletin 2011 (Volume 17), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The recent Indian decision in GVK Industries is examined. In this case, the Supreme Court held that the Parliament does not have the right to legislate on extraterritorial matters or subjects that do not have any nexus with the territory of India.