Supreme Court Judgments 2026 | BharatTax

S. RAJENDRAN vs THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

C.A. No.-007140 - 202224 Feb 2026Supreme Court2026 INSC 187

REGINAMARY CHELLAMANI vs STATE REP BY SUPERINTENDENT OF CUSTOMS

Crl.A. No.-000701-000701 - 20265 Feb 2026Supreme Court2026 INSC 127

HT MEDIA LIMITED vs PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX

C.A. No.-023525-023526 - 201716 Jan 2026Supreme Court2026 INSC 66

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 202615 Jan 2026Supreme Court2026 INSC 60Cannot be determined from the provided incomplete judgment.

The provided judgment is an incomplete Supreme Court judgment. It details the AAR's finding that the assessees' applications were designed for tax avoidance, and the Delhi High Court's subsequent decision to allow the writ petitions, quashing the AAR's order and holding the assessees entitled to treaty benefits. The Supreme Court's final decision on the appeal is not present in the provided text.

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs COMMISSIONER OF INCOME TAX

C.A. No.-000152-000152 - 20269 Jan 2026Supreme Court2026 INSC 46Allowed

The Income Tax Appellate Tribunal (ITAT) allowed the assessees' appeals, concluding that no profit accrued as there was no sale or transfer of shares. It held that the allotment of new shares in an amalgamated company in lieu of shares in the amalgamating company did not amount to a 'transfer', irrespective of whether the shares were capital assets or stock-in-trade.

COMMISSIONER OF CUSTOMS (IMPORT) vs M/S WELKIN FOODS

C.A. No.-005531 - 20256 Jan 2026Supreme Court2026 INSC 19

Supreme Court Judgments — 2026

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