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AKHB Litigation Intelligence

Hon’ble Supreme Court judgments

Read the facts, reasoning and operative outcome together. Search selected source-reviewed notes and download each note or original judgment individually.

3 annual finance act companion judgments · 3 constitution bench and larger bench judgments · 1 correction and clarification orders · 2 cross-law application of tax precedent · 1 historical interim orders with verified later merits decision · 2 income-tax recovery and jurisdiction; cross-statute procedure · 2 income-tax settlement scheme judgments · 1672 judgments and reasoned final orders · 3 jurisdiction and procedure · 11 mixed-period income-tax judgments · 1 other-law judgments applying income-tax principles by analogy · 1 other-law judgments applying income-tax provisions · 1 other-law judgments using income-tax definitions as interpretive aids · 1 procedural judgments and remands · 21 procedural orders · 1 procedural tax-litigation orders · 1 reasoned tax-litigation procedural-jurisdiction judgments · 7 reference and divided-bench decisions · 1 reference answers and procedural rulings · 1 references and divided decisions · 18 related judgments applying income-tax act provisions · 1 remand judgments and procedural disposals · 1 tax recovery and connected proceedings. Selected coverage; 1756 reviewed notes.

1756 source-reviewed notes · Showing 1–12

Coverage, AI disclosure & professional disclaimer

Selected Supreme Court income-tax decisions and procedural orders checked against their identified sources. This collection is not exhaustive. The research catalogue has 2,569 indexed PDF assets, including alternate copies and incidental matches; that is not a count of unique or reviewed judgments. Historical and unreported coverage remains open.

AI-assisted research checked against the identified source. Extraction, interpretation or omission errors remain possible. Source review does not mean independent approval by a practising professional. Verify every material statement against the complete original judgment.

General research information only; not legal or tax advice, a certified judgment or a substitute for the full order. Applicability depends on facts, assessment year, statutory version and jurisdiction. Subsequent treatment is unverified unless a note expressly identifies the sources checked. Downloading does not create a professional engagement. Obtain case-specific advice before reliance.

The official 1961–2025 structural correspondence does not establish that a precedent applies under the new Act. Verify the enacted wording, commencement and transitional provisions separately.

· 2026 INSC 1090

M/s. Mepco Industries Ltd. v. Commissioner of Income Tax, Madurai

Civil Appeal No. 8694 of 2012

Purpose test for electricity subsidy: the operative scheme reimbursed running costs rather than capital outlay.

143(3) · Capital versus revenue receipt - subsidy purpose test

Reasoned final decisionRevenue - assessee's appeal dismissed on the subsidy-character issue.

Historical assessment year and scheme-specific result

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· 2026 INSC 1018

Orient Crafts Limited v. Commissioner of Income Tax, New Delhi

Civil Appeal Nos. 143-144 of 2013 / Civil Appeal Nos. 139-140 of 2013 / Civil Appeal Nos. 141-142 of 2013 / Civil Appeal Nos. 137-138 of 2013

Whether the High Court had properly sustained section 263 revision and considered the Tribunal’s contrary view in the export-quota deduction dispute.

263

Reasoned final decisionRevenue
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· No separate citation stated in the source

M/s Samtex Fashions Ltd. v. Commissioner of Income Tax, New Delhi

Civil Appeal No. 11063 of 2017 / Civil Appeal No. 12449 of 2017

Whether the CBDT memorandum equating export-quota premium with specified export incentives required allowance under section 80HHC notwithstanding the statutory classification accepted by the High Court.

80HHC · 28(iiia) · 28(iiib) · 28(iiic) · 119

Reasoned final decisionRevenue
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· 2026 INSC 1000

Assistant Commissioner of Income Tax & Another v. M/s. Omaxe Limited

Civil Appeal No. 9190 of 2013

Settlement finality bars reassessment of a deduction covered by the settlement order

245C · 245D(4) · 245D(6) · 245F(2) · 245F(4) · 245-I · 147 · 148 · 80-IB(10) · 143(2), 143(3) · 132, 133A · 154

Reasoned final decisionAssessee (M/s. Omaxe Limited)
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· No separate citation stated in the source

M/s U.P. Transformers India Pvt. Ltd. v. Commissioner of Income Tax (Central), Kanpur

Civil Appeal Nos. 916–921 of 2016

Procedural outcome of the listed appeals before the Special Lok Adalat; no substantive tax question is formulated in this record.

Procedural only / merits openNeither side on tax merits; no settlement recorded
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· No separate citation stated in the source

Gopal Nigam v. Bank of Baroda & Ors.

Special Leave Petition (Civil) Diary No. 41955 of 2026

At notice stage, the Court considered an apparent defect in the proclamation copy placed on record in proceedings referring to Second Schedule Rule 60(1).

Second Schedule: Rule60(1), as cited in this order

Interim order / merits openPetitioner obtained notice and interim status-quo protection; no final merits winner
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