B.V. Nagarathna

Supreme Court clarifies the nature of income from transfer of development rights: Commissioner of Income Tax vs. Glowshine Builders & Developers Pvt. Ltd. (04 May 2023)

/ B.V. Nagarathna, Business Income, Capital Gains, Income Tax Act, 1961, Income Tax Act, 1961 with Section 142(1), Judges, M.R. Shah

Supreme Court Clarifies Income Tax on Development Rights Transfer: Commissioner of Income Tax vs. Glowshine Builders (2023) Date of the Judgment: 04 May 2023 Citation: 2023 INSC 492 Judges: M.R. Shah, J. and B.V. Nagarathna, J. When is the sale of development rights considered a business transaction, and when is it a capital gain? The […]

Supreme Court clarifies the nature of income from transfer of development rights: Commissioner of Income Tax vs. Glowshine Builders & Developers Pvt. Ltd. (04 May 2023) Read Post »

Supreme Court Quashes Tamil Nadu Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023)

/ B.V. Nagarathna, G.O. No. 423, G.O. No. 451, Government Orders, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 420, Indian Penal Code, 1860 with Section 447, Indian Penal Code, 1860 with Section 506, Judges, M.R. Shah

Supreme Court Quashes Tamil Nadu Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023) LEGAL ISSUE: Whether the Tamil Nadu government can establish special cells to investigate “land grabbing” cases without a clear legal definition of the term. CASE TYPE: Criminal and Civil Case Name: Government of Tamil Nadu & Others

Supreme Court Quashes Tamil Nadu Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023) Read Post »

Supreme Court quashes Tamil Nadu’s Anti-Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023)

/ B.V. Nagarathna, Constitutional Law, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 420, Indian Penal Code, 1860 with Section 447, Indian Penal Code, 1860 with Section 506, Judges, M.R. Shah

Supreme Court quashes Tamil Nadu’s Anti-Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023) Date of the Judgment: May 04, 2023 Citation: 2023 INSC 490 Judges: M.R. Shah, J., B.V. Nagarathna, J. Can a state government establish special police cells to investigate “land grabbing” without clearly defining what constitutes this offense?

Supreme Court quashes Tamil Nadu’s Anti-Land Grabbing Special Cells: Government of Tamil Nadu vs. R. Thamarai Selvam (2023) Read Post »

Supreme Court quashes summons against public servant in Uphaar tragedy case for lack of sanction: Amod Kumar Kanth vs. Association of Victims of Uphaar Tragedy (20 April 2023)

/ Aravind Kumar, B.V. Nagarathna, Cinematograph Act, 1952, Cinematograph Act, 1952 with Section 14, Code of Criminal Procedure, 1973, Code of Criminal Procedure, 1973 with Section 173(8), Code of Criminal Procedure, 1973 with Section 197, Code of Criminal Procedure, 1973 with Section 319, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 304A, Indian Penal Code, 1860 with Section 337, Judges, K.M. Joseph, Offences Affecting Public Safety

Supreme Court quashes summons against public servant in Uphaar tragedy case for lack of sanction Date of the Judgment: 20 April 2023 Citation: [Not Available in Source] Judges: K.M. Joseph, B.V. Nagarathna, and Aravind Kumar, JJ. Can a public servant be prosecuted for actions taken in their official capacity without prior government sanction? The Supreme

Supreme Court quashes summons against public servant in Uphaar tragedy case for lack of sanction: Amod Kumar Kanth vs. Association of Victims of Uphaar Tragedy (20 April 2023) Read Post »

Supreme Court quashes criminal proceedings against public servant for lack of sanction: Amod Kumar Kanth vs. Association of Victims of Uphaar Tragedy (2023)

/ Aravind Kumar, B.V. Nagarathna, Cinematograph Act, 1952, Cinematograph Act, 1952 with Section 14, Code of Criminal Procedure, 1973, Code of Criminal Procedure, 1973 with Section 173, Code of Criminal Procedure, 1973 with Section 197, Code of Criminal Procedure, 1973 with Section 482, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 304A, Indian Penal Code, 1860 with Section 337, Indian Penal Code, 1860 with Section 338, Judges, K.M. Joseph

Supreme Court quashes criminal proceedings against public servant for lack of sanction: Amod Kumar Kanth vs. Association of Victims of Uphaar Tragedy (2023) LEGAL ISSUE: Whether a public servant can be prosecuted without prior government sanction for actions taken in their official capacity. CASE TYPE: Criminal Law Case Name: Amod Kumar Kanth vs. Association of

Supreme Court quashes criminal proceedings against public servant for lack of sanction: Amod Kumar Kanth vs. Association of Victims of Uphaar Tragedy (2023) Read Post »

Supreme Court Upholds Mandatory Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 355

/ B.V. Nagarathna, Gujarat Sales Tax Act, 1969, Gujarat Sales Tax Act, 1969 with Section 45, Gujarat Sales Tax Act, 1969 with Section 47, Interest, Judges, M.R. Shah, Penalty, Tax Law

Supreme Court Upholds Mandatory Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 355 LEGAL ISSUE: Whether penalty and interest under the Gujarat Sales Tax Act, 1969 can be waived based on a taxpayer’s bonafide belief and payment of the principal tax amount. CASE TYPE: Tax

Supreme Court Upholds Mandatory Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 355 Read Post »

Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376

/ B.V. Nagarathna, Gujarat Sales Tax Act, 1969, Gujarat Sales Tax Act, 1969 with Section 45, Gujarat Sales Tax Act, 1969 with Section 47(4A), Judges, M.R. Shah

Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376 LEGAL ISSUE: Whether mens rea (guilty mind) is necessary for imposing penalty and interest under the Gujarat Sales Tax Act, 1969. CASE TYPE: Tax Law. Case Name: State of Gujarat and Anr. vs.

Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376 Read Post »

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 234A, Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but controlled from Delhi. CASE TYPE: Income Tax Law Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) Read Post »

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 2(35), Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but with control and management in India. CASE TYPE: Income Tax Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) Read Post »

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023)

/ B.V. Nagarathna, Customs Act, 1962, Customs Act, 1962 with Section 75, Income Tax Act, 1961, Income Tax Act, 1961 with Section 28, Income Tax Act, 1961 with Section 80-IB, Judges, M.R. Shah

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether income from Duty Entitlement Pass Book (DEPB) and Duty Drawback schemes qualifies for tax deductions under Section 80-IB of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: M/s. Saraf Exports

Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015

/ B.V. Nagarathna, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah

Supreme Court Clarifies Scope of Section 153C of Income Tax Act for Searches Before June 2015 LEGAL ISSUE: Applicability of amended Section 153C of the Income Tax Act, 1961 to searches conducted before the amendment date. CASE TYPE: Income Tax Law Case Name: Income Tax Officer vs. Vikram Sujitkumar Bhatia [Judgment Date]: April 6, 2023

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015 Read Post »

Supreme Court Overturns Tribunal’s Order on “Change in Law” Claims in Power Purchase Agreement: Haryana Power Purchase Centre vs. Sasan Power Ltd (06 April 2023)

/ B.V. Nagarathna, Electricity Act, 2003, Electricity Act, 2003 with Section 111, Electricity Act, 2003 with Section 63, Indian Contract Act, 1872, Indian Contract Act, 1872 with Section 18, Indian Contract Act, 1872 with Section 19, Judges, K.M. Joseph, Misrepresentation, Regulatory Powers

Date of the Judgment: 06 April 2023 Citation: Not Available in the source Judges: K.M. Joseph, J. and B.V. Nagarathna, J. Can a power generating company claim compensation for increased costs due to a change in interpretation of law or due to errors in reports provided during the bidding process? The Supreme Court of India

Supreme Court Overturns Tribunal’s Order on “Change in Law” Claims in Power Purchase Agreement: Haryana Power Purchase Centre vs. Sasan Power Ltd (06 April 2023) Read Post »

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