B.V. Nagarathna

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 »

Supreme Court Clarifies “Change in Law” in Power Purchase Agreements: Haryana Power Purchase Centre vs. Sasan Power Ltd (2023)

/ B.V. Nagarathna, Electricity Act, 2003, Electricity Act, 2003 with Section 63, Electricity Act, 2003 with Section 79, Indian Contract Act, 1872, Indian Contract Act, 1872 with Section 18, Indian Contract Act, 1872 with Section 19, Judges, K.M. Joseph

Supreme Court Clarifies “Change in Law” in Power Purchase Agreements: Haryana Power Purchase Centre vs. Sasan Power Ltd (2023) Date of the Judgment: April 6, 2023 Citation: 2023 INSC 326 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 the interpretation

Supreme Court Clarifies “Change in Law” in Power Purchase Agreements: Haryana Power Purchase Centre vs. Sasan Power Ltd (2023) Read Post »

Supreme Court Upholds Drug Inspector Appointments: Tajvir Singh Sodhi vs. State of Jammu and Kashmir (28 March 2023)

/ Appointment of Drug Inspectors, B.V. Nagarathna, Jammu and Kashmir Subordinate Services Recruitment Rules, 1992, Jammu and Kashmir Subordinate Services Recruitment Rules, 1992 with Rule 9, Jammu and Kashmir Subordinate Services Recruitment Rules, 1992 with Rule 9A, Judges, K.M. Joseph, Selection Process, Service Law

Supreme Court Upholds Drug Inspector Appointments: Tajvir Singh Sodhi vs. State of Jammu and Kashmir (2023) LEGAL ISSUE: Whether the selection process for drug inspectors was flawed due to procedural irregularities and the competence of the selection committee. CASE TYPE: Service Law Case Name: Tajvir Singh Sodhi & Ors. vs. The State of Jammu and

Supreme Court Upholds Drug Inspector Appointments: Tajvir Singh Sodhi vs. State of Jammu and Kashmir (28 March 2023) Read Post »

Supreme Court Limits Arbitrator’s Power to Award Claims Beyond Final Bill: Union of India vs. Bharat Enterprise (2023)

/ Arbitration and Conciliation Act, 1996, Arbitration Law, Arbitration Law with Section 16, Arbitration Law with Section 37, B.V. Nagarathna, Contract Law, Contract Law with Clauses 65 and 65A, Final Bill, Indian Contract Act, 1872, Indian Contract Act, 1872 with Sections 15 to 18, Judges, K.M. Joseph, Krishna Murari, No Claims Certificate

Supreme Court Limits Arbitrator’s Power to Award Claims Beyond Final Bill: Union of India vs. Bharat Enterprise (2023) LEGAL ISSUE: Whether an arbitrator can award claims not included in the final bill submitted by a contractor, especially when the contract prohibits such claims. CASE TYPE: Arbitration Law Case Name: Union of India & Ors. vs.

Supreme Court Limits Arbitrator’s Power to Award Claims Beyond Final Bill: Union of India vs. Bharat Enterprise (2023) Read Post »

Supreme Court Reviews Land Acquisition Judgments: Impact of Indore Development Authority Ruling (17 March 2023)

/ B.V. Nagarathna, Code of Civil Procedure, Code of Civil Procedure with Order XLVII Rule 1, Constitutional Law, Constitutional Law with Article 137, Judges, Land Acquisition Act, 1894, Land Acquisition Act, 1894 with Section 24(2), M.R. Shah, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013

Supreme Court Reviews Land Acquisition Judgments Post Indore Development Authority LEGAL ISSUE: Review of judgments related to land acquisition following the overruling of Pune Municipal Corporation by Indore Development Authority. CASE TYPE: Land Acquisition, Civil Case Name: Govt. of NCT of Delhi Through the Secretary, Land and Building Department & Another vs. M/s. K.L. Rathi

Supreme Court Reviews Land Acquisition Judgments: Impact of Indore Development Authority Ruling (17 March 2023) Read Post »

Supreme Court clarifies the scope of review of land acquisition judgments post the Indore Development Authority ruling (17 March 2023)

/ B.V. Nagarathna, Code of Civil Procedure, Code of Civil Procedure with Order XLVII Rule 1, Constitutional Law, Constitutional Law with Article 137, Judges, M.R. Shah

Supreme Court Clarifies Review of Land Acquisition Judgments Post Indore Development Authority LEGAL ISSUE: Scope of review of judgments concerning land acquisition after a key precedent is overruled. CASE TYPE: Land Acquisition, Civil Review Case Name: Govt. of NCT of Delhi Through the Secretary, Land and Building Department & Another vs. M/s. K.L. Rathi Steels

Supreme Court clarifies the scope of review of land acquisition judgments post the Indore Development Authority ruling (17 March 2023) Read Post »

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