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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
Unjust Enrichment in Indian Law: Some Foundational Questions [Part 1 of Series on UE]
Anirud Raghav S U | I. Introduction Unjust enrichment has rapidly gained prominence in England in the late half of the 20 th century. Thanks to the meticulous taxonomy developed by Professor Birks, the chaotic state of affairs was compendiously reduced to a set of intelligible principles. Legions of academic work and judicial decisions on unjust enrichment followed. Few would disagree that the law on unjust enrichment is of substantial commercial significance
Anirud Raghav S U
Nov 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
What is Private Law Really?
Prem Vinod Parwani | The Classification Problem Often, the simplest questions tend to have the most to unpack. We take our 'public vs...
Prem Vinod Parwani
Dec 30, 2024
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