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

The Supreme Court held that Parliament's legislative powers under Article 245 of the Constitution extend to enacting laws concerning aspects or causes that may occur outside the territory of India, provided they impact Indian interests. The Court distinguished the rigid interpretation from the Electronics Corporation of India Ltd. case, affirming that legislative competence is not strictly limited to domestic matters. The judgment clarifies the scope of legislative authority, emphasizing that Parliament alone holds the power to legislate on international matters affecting India.