Landmark case · Law of Taxation · Semester 6
GVK Industries Ltd. v. ITO
(2011) 4 SCC 36 · Supreme Court of India
Parliament may tax events with an Indian nexus even if the person or part of the transaction is abroad.
From topic
Residential status and scope of total income — Unit I, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 6 — Residence in India
- Income-tax Act, 1961, 5 — Scope of total income
- Income-tax Act, 1961, 9 — Income deemed to accrue or arise in India