Supreme Court of India

M/s. Sumitomo Heavy Industries Limited v. Oil & Natural Gas Company

Neutral citation

Reported as [2010] 9 S.C.R. 176

Bench R.V. Raveendran and H.L. Gokhale JJ.

Decided 28 July 2010

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

From the headnote

Arbitration: International commercial contract - Works contract between respondent and contractor - Respondent agreed to compensate contractor for all necessary and reasonable extra cost caused by a change in law affecting the contractor economically - Contractor entered into a sub contract with a sub-contractor for a part of a contract - Under the existing law, the income arising out of the work done was not subject to income tax in India - Change in law after closing of bid - Under the amended law, the work done under the tender and the income arising therefrom became subject to Income Tax

Where later benches applied it

2020 G H South East Asia Marine Engineering and Constructions Ltd. (seamec Ltd.) v. Oil India Limited relied on
2013 Export Credit Guarantee Corpn. of India Ltd. v. M/s. Garg Sons International relied on
2023 Haryana Power Purchase Centre v. Sasan Power Ltd. & Ors referred to
2023 National Insurance Company Ltd. v. The Chief Electoral Officer & Ors. referred to
2021 Psa Sical Terminals Pvt. Ltd. v. The Board of Trustees of V.O. Chidambranar Port Trust Tuticorin and Others referred to
2015 National Highways Authority of India v. M/s Itd Cementation Indialimited referred to

Of those, 2 relied on · 4 referred to

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