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Xiaomi India Pvt Ltd v State of Karnataka: Can contracts shape tax outcomes?
Dr. Nigam Nuggehalli [1] The case of Xiaomi India Pvt Ltd v State of Karnataka (hereafter Xiaomi ), decided by the Karnataka High Court, is actually a simulation of a case because it did not yield a decision. The court remitted the case back to the Joint Commissioner of Commercial Taxes (the ‘adjudicating officer’) to review the case once again after hearing the parties more comprehensively on the applicable law. It is likely that after the adjudicating officer has taken hi
Prof. (Dr.) Nigam Nuggehalli
Nov 5, 2025
Examining the Foundations of Contract Law: A Précis of Fuller and Purdue's Reliance Interest Framework
Kedar Manoj Ammanji | Introduction This piece opens a series of précis on foundational works in private law. This précis analyses the Reliance Interest framework developed by Lon L. Fuller and William R. Purdue in their seminal two-part articles - Reliance Interest in Contract Damages I and II. Fuller and Purdue articulate three key purposes which are pursued while awarding contract damages - (a) restitution interest; (b) reliance interest; and (c) expectation interest; Rest
Kedar Manoj Ammanji
Jun 3, 2025
The Puzzles in our Preambles: A Backdoor to Common Law or a Self-Contained Code?
Anirud Raghav & Prem Vinod Parwani | I. Introduction While reading a case on the law of contracts or evidence, one will often find an...
Private Law Review
May 6, 2025
The Empty Provisions of Indemnity in the Indian Contract Act
This piece argues that the provisions on indemnity in the Indian Contract Act are a drafting anomaly, and thus essentially defunct today.
Prem Vinod Parwani
Mar 23, 2025
Section 68 of the Indian Contract Act: Minor’s Liability for Necessary Goods
Anirud Raghav S U | Section 68 is classified under the Chapter V of the Indian Contract Act entitled “of certain relations resembling...
Anirud Raghav S U
Jan 1, 2025
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