https://www.taxtmi.com/caselaws?id=202176 SC held that while the State may require extraordinary powers, such powers must be grounded in the Constitution and remain subject to judicial scrutiny; Parliament can legislate extraterritorially only insofar as the extra-territorial acts, events, resources or transactions have an impact on or nexus with Indian territory, interests, welfare, wellbeing or security of its inhabitants. Laws enacted by Parliament lacking any impact or nexus with India are ultra vires as laws for a foreign territory and thus invalid. en-us Tue, 01 Mar 2011 00:00:00 +0530 Sat, 23 Aug 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202176 SC held that while the State may require extraordinary powers, such powers must be grounded in the Constitution and remain subject to judicial scrutiny; Parliament can legislate extraterritorially only insofar as the extra-territorial acts, events, resources or transactions have an impact on or nexus with Indian territory, interests, welfare, wellbeing or security of its inhabitants. Laws enacted by Parliament lacking any impact or nexus with India are ultra vires as laws for a foreign territory and thus invalid. Case-Laws Income Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202176