Supreme Court of India

Gvk Inds. Ltd. & Anr. v. The Income Tax Officer & Anr.

Neutral citation

Reported as [2011] 3 S.C.R. 366

Bench S.H. Kapadia CJI, B. Sudershan Reddy, K. S. Radhakrishnan, Surinder Singh Nijjar and Swatanter Kumar JJ.

Decided 1 March 2011

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

What the Court ordered

For the aforesaid reasons we are unable to agree that Parliament, on account of an alleged absolute legislative sovereignty being vested in it, should be deemed to have the powers to enact any and all legislation, de hors the requirement that the purpose of such legislation be for the benefit of India.

Judgment, page 51

From the headnote

CONSTITUTION OF IND/ , 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 causes - Held : 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 be within the domain of legislative competence of Parliament except to the extent

Authorities it was built on

2002 State of A.P. v. National Thermal Power Corporation Ltd. and Ors. cited by 6
1996 Cycle Corporation of India Ltd. v. T.I. Raleigh Industries Pvt. Ltd. and Ors. cited by 3
1994 Shrikant Bhalchandra Karulkar and Ors. Etc. Etc. v. State of Gujarat and Anr. Etc. Etc. cited by 1

Where later benches applied it

2020 The State of Punjab & Ors. v. Davinder Singh & Ors. relied on
2024 The State of Punjab & Ors. v. Davinder Singh & Ors. followed
2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director followed
2015 Securities and Exchange Board of India v. Panasia Advisors Ltd. & Anr. followed
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2012 In Re: Ramlila Maidan Incident Dt.4/5.06.2011 v. Home Secretary, Union of India & Ors. referred to

Of those, 1 relied on · 3 followed · 2 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.