Real judgements, distilled
Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.
Civil Appeal · 2026 INSC 1094
An older qualification must still satisfy the eligibility rules governing the appointment sought. Here, the certificate's early date did not secure reinstatement, and rejection of eligibility should not be confused with a conclusive finding that the certificate was forged.
Civil Appeal · 2026 INSC 1095
A party benefiting from a conditional stay must meet its deposit requirement or face enforcement. The additional ₹15 crore deposit secures the pending dispute; it does not settle the land's final compensation or amount to an immediate payment to the landowners.
Criminal Appeal · 2026 INSC 1093
An alleged attempt to kill does not become a lesser offence simply because the victim avoided a fatal injury. Restoring this charge means the accusation must be tried; it does not establish that the accused is guilty.
Civil Appeal · 2026 INSC 1090
For the assessment in this case, assistance reducing ordinary manufacturing costs was taxable even though the government wanted to encourage industry. The purpose and actual operation of the particular subsidy mattered more than its general development label.
Criminal Appeal · 2026 INSC 1091
Proof that someone caused a serious injury does not by itself prove the additional ingredients of robbery. A court can substitute a lesser offence supported by the evidence; the sentencing reduction here depended on Appa's particular circumstances.
Special Leave Petition (Civil) · 2026 INSC 1092
Someone challenging an election must ensure that the personal-presentation requirement is met and can be proved. Merely entering the court building does not establish compliance, and a filing defect can end the challenge before the election allegations are examined.
Civil Appeal · 2026 INSC 1088
An employee who retires on 30 June may be entitled to the increment that falls due on 1 July after completing a year of service. Authorities that delay paying the amounts due must pay interest after the deadline set by the court.
Civil Appeal · 2026 INSC 1089
Recruitment must follow the qualifications stated in the advertisement and the governing Recruitment Rules. A court will not override a merit-based eligibility decision made under those rules merely because the candidate concerned was higher in the written test.
Writ Petition (Criminal) · 2026:DHC:8797
A person who occupied property only because of employment has no independent right to remain once the employment and decree end. Even when a petition fails, courts can make practical arrangements to let a person recover personal belongings.
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Log in to see moreThe Income Tax Department searched the assessee's premises and simultaneously surveyed the premises of a builder who had constructed the assessee's house. The survey revealed the assessee had paid Rs. 95,16,000 in unaccounted cash to the builder. The Assessing Officer treated this as undisclosed income in a block assessment, which was upheld by the Commissioner (Appeals) but later set aside by the Income Tax Appellate Tribunal and the Madras High Court, who held that material from a survey (as opposed to the search itself) could not be used in a block assessment. This appeal, along with four other tagged appeals raising the identical legal question, was taken up together and decided by one common judgment.
The Supreme Court held that material or evidence found during a survey conducted simultaneously at the premises of a person connected to the assessee (such as the builder here) can validly be used while making a block assessment of the assessee under Section 158BB read with Section 158BH of the Income Tax Act. Such material falls within the phrase "other materials or information... relatable to such evidence" found during the search. The Court disagreed with the Tribunal and High Court's narrower view and restored the Assessing Officer's block assessment order. All the tagged appeals, including this one, were allowed, with parties bearing their own costs.
Evidence gathered from a simultaneous survey of a third party connected to a taxpayer (such as a contractor or builder) can be lawfully used by tax authorities to assess the taxpayer's undisclosed income, even though a "survey" and a "search" are technically distinct powers under the Income Tax Act.
