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 moreThis batch of eleven connected appeals concerned whether the National Cooperative Development Corporation (NCDC), which provides long-term finance for industrial and agricultural development, could claim a special tax deduction under Section 36(1)(viii) of the Income Tax Act for three streams of income: dividends on shares it held as investments, interest earned on short-term bank deposits, and service charges for monitoring Sugar Development Fund loans. The Assessing Officer, the Commissioner of Income Tax (Appeals), the Income Tax Appellate Tribunal, and the Delhi High Court had all held that these three income streams did not qualify for the deduction, prompting NCDC's appeals to the Supreme Court.
The Court held that Section 36(1)(viii), after its 1995 amendment, uses the narrow phrase "profits derived from" long-term finance, which reflects a deliberate legislative intent to restrict the deduction only to income directly and immediately flowing from the specific activity of providing long-term finance, not to all income merely connected to the corporation's overall business. Applying this strict test, the Court found that dividend income from share investments, interest on short-term bank deposits (parking of surplus funds), and service charges for administering the Sugar Development Fund loans were all one step removed from the core activity of providing long-term finance, and so did not qualify. The appeals were dismissed with no order as to costs.
A tax deduction phrased as being for income "derived from" a specific activity is interpreted narrowly by courts: ancillary or incidental income connected to an organisation's broader business, even if profitable and useful, will not automatically piggyback on a deduction meant for a specifically defined source of income.
