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Read Supreme Court judgments on income tax, explained clearly by a Chartered Accountant. This collection brings together the landmark income tax judgments that settled the law, with the issue, what the Court held and why it matters in practice. Each digest maps the judgment to the matching section of the Income Tax Act 2025 and the 1961 Act, and states whether it still applies under the new law. Use these important income tax case laws to understand how Supreme Court decisions on income tax shape assessments, appeals and notices today. For important rulings from the High Courts, see High Court judgments on income tax, or browse all income tax case law.
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