Supreme Court of India
Shashikant Laxman Kale and Anr. v. Union of India and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
6 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Chapter Ill-Section 10.-Clause (10- ) -Scope and Constitutional validity of-Public Sector Companies Employees-Voluntary Retirement-"Golden hand-shake'' to emplo yees-Exemption from income-tax-Held clause ( 10- ) does not include employees of a private sector company. Constitution of India, 1950: Article 14 Public Sector Com panies-Employees-Amount received at the time of voluntary retire ment-Exemption from tax under clause ( 10- ) of Section JO of Income Tax Act, J96~Exclusion of non-public sector employees from clause ( 10- ) and consequent denial of benefit of tax…
Authorities it was built on
Where later benches applied it
- 2025 Independent Sugar Corporation Ltd. v. Girish Sriram Juneja & Ors.
- 2018 Karnataka Live Band Restaurants Association v. State of Karnataka & Ors.
- 2013 Dharmendra Kirthal v. State of U.P. and Another
- 2025 Director of Income Tax (it)-i, Mumbai v. M/s. American Express Bank Ltd.
- 2013 State of Maharashtra & Anr. v. Indian Hotel & Restaurants Assn. & Ors
- 2009 A. Manjula Bhashini & Others v. The Managing Director, Ap. Womens Cooperative Finance Corporation Ltd. and Another,
Of those, 1 relied on · 2 referred to · 3 mentioned
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