Tag: comstitutional power

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When Exemption Becomes Exaction: Adani Power, SEZs and the Constitutional Limits of Delegated Taxation

2026-02-03

Introduction The Supreme Court’s decision in Adani Power Ltd. v. Union of India [(2026) 38 Centax 90 (SC)] is not merely another tax dispute arising out of India’s Special Economic Zones (“SEZ”) regime. It is a restatement of fundamental constitutional principles governing taxation, such as the requirement that all levies have explicit legislative sanction, the…

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