Section 9 of the Income Tax Act, 1961 and the Doctrines Surrounding Its Extra- Territorial Applicability

“…if Nazi Germany had not invaded other countries but had simply sought to eliminate the entire Jewish population within its own territorial borders, this would not have constituted a violation of international law, as incredible as this now seems.” – Mark Gibney in his book “International Human Rights Law: Returning to Universal Principles” The territorial [...]