A.K. Sikri

Amalgamation and Tax Liability: Supreme Court clarifies treatment of waived interest under Section 41(1) and 72A of Income Tax Act: M/s. McDowell & Company Ltd. vs. Commissioner of Income-Tax (2017) INSC 181 (09 March 2017)

/ A.K. Sikri, Amalgamation and Tax Liability, Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 41(1), Income Tax Act, 1961 with Section 72A, Judges

Can a company that takes over a sick company through amalgamation also inherit the tax liabilities of the sick company, especially when it benefits from tax exemptions? The Supreme Court of India, in this case, examined the interplay between Section 41(1) and Section 72A of the Income Tax Act, 1961. This case revolves around whether […]

Amalgamation and Tax Liability: Supreme Court clarifies treatment of waived interest under Section 41(1) and 72A of Income Tax Act: M/s. McDowell & Company Ltd. vs. Commissioner of Income-Tax (2017) INSC 181 (09 March 2017) Read Post »

Supreme Court Clarifies Land Acquisition Under KIAD Act: Applicability of 2013 Act (25 January 2017)

/ A.K. Sikri, Judges, Karnataka Industrial Areas Development Act, 1966, Karnataka Industrial Areas Development Act, 1966 with Section 28, Karnataka Industrial Areas Development Act, 1966 with Section 29, Karnataka Industrial Areas Development Act, 1966 with Section 30, Land Acquisition Act, 1894, Land Acquisition Act, 1894 with Section 11A, R.K. Agrawal, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 with Section 24

Date of the Judgment: 25 January 2017 Citation: 2017 INSC 58 Judges: A.K. Sikri, J., R.K. Agrawal, J. Can the provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (New LA Act) be applied when land is acquired under the Karnataka Industrial Areas Development Act, 1966 (KIAD

Supreme Court Clarifies Land Acquisition Under KIAD Act: Applicability of 2013 Act (25 January 2017) Read Post »

Supreme Court clarifies the applicability of Section 5 of the Limitation Act to VAT revisions: Patel Brothers vs. State of Assam (2017)

/ A.K. Sikri, Abhay Manohar Sapre, Assam Value Added Tax Act, 2003, Assam Value Added Tax Act, 2003 with Section 81, Assam Value Added Tax Act, 2003 with Section 84, Judges, Limitation Act, 1963, Limitation Act, 1963 with Section 29, Limitation Act, 1963 with Section 5

LEGAL ISSUE: Whether Section 5 of the Limitation Act, 1963, applies to revision petitions filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003. CASE TYPE: Tax Law Case Name: M/S Patel Brothers vs. State of Assam and Ors. Judgment Date: 04 January 2017 Date of the Judgment: 04

Supreme Court clarifies the applicability of Section 5 of the Limitation Act to VAT revisions: Patel Brothers vs. State of Assam (2017) Read Post »

Supreme Court Temporarily Reinstates Ban on Firework Sales in Delhi NCR for Diwali 2017

/ A.K. Sikri, Abhay Manohar Sapre, Air Pollution, Ashok Bhushan, Constitutional Law, Constitutional Law with Article 48A, Constitutional Law with Article 51A(g), Environmental Law, Environmental Protection, Fundamental Duties, Judges

LEGAL ISSUE: Whether the Supreme Court should reimpose a ban on the sale of fireworks in Delhi and the National Capital Region (NCR) for Diwali 2017, considering the severe air pollution caused by fireworks. CASE TYPE: Environmental Law Case Name: Arjun Gopal and Others vs. Union of India and Others Judgment Date: 9th October 2017

Supreme Court Temporarily Reinstates Ban on Firework Sales in Delhi NCR for Diwali 2017 Read Post »

Supreme Court Reduces Murder Conviction to Culpable Homicide: Nankaunoo vs. State of U.P. (2016)

/ A.K. Sikri, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 302, Indian Penal Code, 1860 with Section 304, Judges, Offences Against Human Body, R. Banumathi, T.S. Thakur

Can a conviction for murder be reduced to culpable homicide if the injury, though fatal, was inflicted on a non-vital part of the body? The Supreme Court of India addressed this question in the case of Nankaunoo vs. State of U.P.. The court modified the conviction from murder under Section 302 of the Indian Penal

Supreme Court Reduces Murder Conviction to Culpable Homicide: Nankaunoo vs. State of U.P. (2016) Read Post »

Supreme Court quashes cancellation of Intermediate results: Kuldeep Kumar Pathak vs. State of U.P. (2016)

/ A.K. Sikri, Constitutional Law, Educational Law, Judges, Principles of Natural Justice, Rohinton Fali Nariman, Supplementary Regulations of 1976, U.P. Intermediate Education Act, 1921

Can an educational board cancel a student’s exam results nine years after they were declared, without giving the student a chance to be heard? The Supreme Court of India addressed this question in a recent case. This case revolves around the cancellation of an Intermediate examination result of an appellant by the U.P. Board, nine

Supreme Court quashes cancellation of Intermediate results: Kuldeep Kumar Pathak vs. State of U.P. (2016) Read Post »

Supreme Court Orders Fresh Auction of Metallurgical Coke: LMJ International Ltd. vs. Dankuni Steels Limited (2017)

/ A.K. Sikri, Arbitration and Conciliation Act, 1996, Arbitration and Conciliation Act, 1996 with Section 9, Ashok Bhushan, Auction Law, Court-Ordered Auctions, Fair Market Value, Judges, Reserve Price

Can a court accept a bid in an auction if the offered price, after deducting taxes, falls below the reserve price? The Supreme Court of India addressed this question in a recent case concerning the sale of metallurgical coke. This case highlights the importance of ensuring fair value in court-ordered auctions. The judgment was delivered

Supreme Court Orders Fresh Auction of Metallurgical Coke: LMJ International Ltd. vs. Dankuni Steels Limited (2017) Read Post »

Supreme Court Clarifies Anti-Dumping Duty Extension Rules: Union of India vs. Kumho Petrochemicals (2017)

/ A.K. Sikri, Anti-Dumping Duty, Ashok Bhushan, Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Section 9A, Customs Tariff Act, 1975 with Section 9A(5), General Clauses Act, 1897, General Clauses Act, 1897 with Section 24, Judges

LEGAL ISSUE: Whether the extension of anti-dumping duty can be done after the expiry of the original notification period and whether the initiation of sunset review is valid if the notification is made public after the expiry of the original notification. CASE TYPE: Anti-Dumping Law Case Name: Union of India and Another vs. M/s. Kumho

Supreme Court Clarifies Anti-Dumping Duty Extension Rules: Union of India vs. Kumho Petrochemicals (2017) Read Post »

Supreme Court Upholds Recruitment Rules: Ad-hoc Service Not Equivalent to Regular Service in Promotion

/ A.K. Sikri, Ad-hoc Service, Constitutional Law, Constitutional Law with Article 309, Judges, K.S. Radhakrishnan, Promotion, Recruitment Rules, Service Law

LEGAL ISSUE: Whether ad-hoc service can be counted towards regular service for promotion eligibility. CASE TYPE: Service Law Case Name: Union of India & Ors. vs. Shri G.R.Rama Krishna & Anr. Judgment Date: 23rd August, 2013 Date of the Judgment: 23rd August, 2013 Citation: (2013) INSC 586 Judges: K.S. Radhakrishnan, J. and A.K. Sikri, J.

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