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 moreGreater Noida and New Okhla Industrial Development Authority (NOIDA) leased land to private companies (e.g., Rajesh Projects (India) Pvt. Ltd.) for long terms, collecting lease premium and annual lease rent. The companies did not deduct tax at source (TDS) on these rent payments, believing NOIDA/Greater Noida were tax-exempt government authorities. The Income Tax Department treated the companies as "assessee-in-default" for failing to deduct TDS, and the dispute, along with several tagged, factually similar appeals by NOIDA, Greater Noida, income-tax authorities, and banks, reached the Supreme Court after the Delhi High Court ruled partly in the authorities' favour.
The Court held that NOIDA/Greater Noida are not "local authorities" under Section 10(20) of the Income Tax Act (as amended from 2003), following its own companion judgment of the same date in Civil Appeal No. 792-793 of 2014. However, relying on its related decision in the Canara Bank case, the Court held that interest income paid to NOIDA/Greater Noida remains exempt under a 1970 notification issued under Section 194A(3)(iii)(f), so no TDS was required on such interest. On lease rent specifically, the Court held that the wide statutory definition of "rent" under Section 194-I covers the annual lease rent paid by the companies, and a 1995 circular exempting such payments no longer applied after the 2002-03 statutory amendments. Finding no error in the Delhi High Court's judgment, the Supreme Court dismissed all the appeals (filed by NOIDA, Greater Noida, and the Revenue alike).
An entity's belief that it is a tax-exempt "government authority" does not automatically excuse the other party to a transaction from deducting tax at source: TDS obligations on rent depend on the precise, current wording of the tax statute (which can change after amendments), not on informal assurances or outdated circulars.
