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 moreNOIDA (New Okhla Industrial Development Authority), a body set up under a Uttar Pradesh statute to develop industrial townships, was issued income-tax notices by the tax department. NOIDA argued it was a "local authority" exempt from income tax under Sections 10(20) and 10(20A) of the Income Tax Act. The Allahabad High Court rejected this claim, and NOIDA appealed to the Supreme Court.
The Court examined whether NOIDA qualified as a "Municipality" under Article 243P of the Constitution (the relevant category for the tax exemption after a 2002 amendment narrowed the old definition of "local authority"). It held that NOIDA, an appointed development authority, not an elected municipal body, did not satisfy the constitutional definition of a municipality, and so could not claim the Section 10(20) exemption. The Court applied the strict-construction rule for taxing statutes: exemptions must be read literally, with no benefit of the doubt given to the taxpayer. Since NOIDA could not bring itself within any limb of the statutory definition, the appeals were dismissed.
Tax exemptions for government-linked bodies are not automatic: an authority must fit squarely within the exact statutory definition (here, a constitutionally defined "Municipality"), and courts will not stretch the wording to cover a body merely because it performs public functions.
