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Supreme Court judgments on Section 10, Income Tax Act, 1961

5 judgments, latest first, from 2018 to 2023. Listed when the Supreme Court Reports file the judgment's headnote under Section 10 of this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

Association of Old Settlers of Sikkim and Ors. vs Union of India and Anr.
SC · 13 January 2023
[2023] 10 S.C.R. 289 : 2023 INSC 29
Income Tax Act, 1961 – s.10(26AAA) – Sikkim Subjects Regulations, 1961 – rr.3 and 4 – Right to Equality – Prohibition of discrimination – Clause 26AAA to s.10 of the Income Tax Act, 1961 granted exemption to “Sikkimese”…
State Bank of India vs Assistant Commissioner of Income Tax
SC · 4 November 2022
[2022] 10 S.C.R. 51 : 2022 INSC 1165
Income Tax Act, 1961: ss. 10(5), 192(1), 201 – Deduction of tax at source from salary of employee – Consequences of failure to deduct or pay – Employees of assessee bank availed Leave Travel Concession (LTC) taking a cir…
Krishna Gopal Tiwary & Anr. vs Union of India & Ors.
SC · 13 August 2021
[2021] 8 S.C.R. 422 : 2021 INSC 401
Income Tax Act, 1961: s.10(10)(ii) – Exemption – Appellants are employees of Coal India Ltd. – In terms of Office Memorandum of Government of India dated 26.11.2008, the upper limit of gratuity was increased to Rs.10 lak…
New Okhla Industrial Development Authority vs Chief Commissioner of Income Tax and Ors.
SC · 2 July 2018
[2018] 7 S.C.R. 781 : 2018 INSC 559
Income Tax Act, 1961 – s.10(20) (as Amended by Finance Act 2002 w.e.f. 01.04.2003) – Appellant-NOIDA, a local authority or not – Appellant-NOIDA contended that it is covered by the cl(ii) of Explanation to s.10(20) of th…
M/s New Okhla Industrial Development Authority vs Commissioner of Income Tax – Appeals & Ors.
SC · 2 July 2018
[2018] 7 S.C.R. 888 : 2018 INSC 565
Income Tax Act, 1961 – s.10(20) – Applicability of – Local authority – Noida – Held: Noida is not a local authority within the meaning of s.10(20) as amended by Finance Act, 2002 w.e.f 01.04.2003 by virtue of decision in…

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