A.K. Bindal v. Union of India

5 SCC 163Reported decision2003#25282 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(10AA)Section 143(3)Section 10(10)Section 10(10AA)(i)Section 10(10AA)(ii)Section 10AA Section 142(1)Section 143(2)

Issues it is cited on

section 10(10aa)section 10 salary previous year person company india nfac total income interest

Judgments citing A.K. Bindal v. Union of India

ASHWANI KUMAR SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD- 1 PANCHKULA, PANCHKULA

In the result, the appeal of the assessee is dismissed

ITA 652/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh24 Jun 2025AY 2020-2021

Section 10Section 10(10)(i)Section 10ASection 143(2)Section 143(3)

…held in multiple decisions that employees\nof Public Sector Undertakings are not at par with government servants (Ref Officers &\nSupervisors of I.D.P.L. v. Chairman & M.D. I.D.P.L. AIR 2003 SC 2870). In the noted case of\nA.K. Bindal v. Union of India [2003] 5 SCC 163, while considering the issue of revision of the\npay scales of employees of government companies/PSUs at par with government\nemployees, it was held that the employees of government companies cannot claim the\nsame legal rights as government employees.\nThe relevant extract from the said judgment reads as under:\n\"17. The legal position is that id…

RAVINDER SINGH,NEW DELHI vs. ITO,WARD-73, NEW DELHI

Appeal is allowed in above terms

ITA 648/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Dec 2024AY 2020-21

Section 10Section 154

…en held in multiple decisions that employees of Public Sector Undertakings are not at par with government servants (Ref Officers & Supervisors of I.D.P.L. v. Chairman & M.D. I.D.P.L. AIR 2003 SC 2870). In the noted case of A.K. Bindal v. Union of India [2003] 5 SCC 163, while considering the issue of revision of the pay scales of employees of government companies/PSUs at par with government employees , it was held that the employees of government companies cannot claim the same legal rights as government employees. The relevant extract from the said judgment reads as under : "17. The legal position is that identi…

SHRI AMRIK SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (4) , MANSA

In the result, the appeal of the assessee bearing ITA No

ITA 198/ASR/2023[2021-22]Status: DisposedITAT Amritsar21 Aug 2023AY 2021-22

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 154Section 250

…en held in multiple decisions that employees of Public Sector Undertakings are not at par with government servants (Ref Officers & Supervisors of I.D.P.L. v. Chairman & M.D. I.D.P.L. AIR 2003 SC 2870). In the noted case of A.K. Bindal v. Union of India [2003] 5 SCC 163, while considering the issue of revision of the pay scales of employees of government companies/PSUs at par with government employees, it was held that the employees of government companies cannot claim the same legal rights as government employees. The relevant extract from the said judgment reads as under: "17. The legal position is that identi…