M/S Jindal Equipment Leasing ... vs Commissioner Of Income Tax

insc-2026-46 Supreme Court of India 9 January 2026 • CIVIL APPEAL NO. 152 OF 2026; CIVIL APPEAL NO. 153 OF 2026; CIVIL APPEAL NO. 154 OF 2026; CIVIL APPEAL NO. 155 OF 2026 • 74 min read
18 cases cited (0 SG, 18 foreign) Cited by 1 case

Practice Areas

Companies Act, 2013 Income Tax Act, 1922 Income Tax Act, 1961

Judges (2)

J.B. Pardiwala Coram R. Mahadevan Delivered

Parties (2)

Commissioner of Income Tax Respondent Jindal Equipment Leasing And Consultants Ltd. Appellant

Case Significance

M/S Jindal Equipment Leasing ... vs Commissioner Of Income Tax is a Supreme Court of India decision dated January 9, 2026 (citation: insc-2026-46). Civil appeals concerning income tax assessment disputes between Jindal Equipment Leasing and the Commissioner of Income Tax. The Supreme Court adjudicated the batch of four connected tax appeals and disposed of them on their merits. The bench comprised Justices J.B. Pardiwala and R. Mahadevan. The judgment was delivered by Justice R. Mahadevan.

This case has been cited by 1 subsequent judgment. The judgment references 18 case citations.

Summary

Civil appeals concerning income tax assessment disputes between Jindal Equipment Leasing and the Commissioner of Income Tax. The Supreme Court adjudicated the batch of four connected tax appeals and disposed of them on their merits.

What was the outcome of M/S Jindal Equipment Leasing ... vs Commissioner Of Income Tax?

Civil appeals concerning income tax assessment disputes between Jindal Equipment Leasing and the Commissioner of Income Tax. The Supreme Court adjudicated the batch of four connected tax appeals and d...

Statutes Cited

Companies Act, 2013
s 209
Income Tax Act, 1922
s 4
Income Tax Act, 1961

Cases Cited (18)

IN (18)
(1986) 2 SCC 656 (1989) 2 SCC 454 (1989) 3 SCC 488 (1997) 3 SCC 340 (2001) 3 SCC 430 (2002) 1 SCC 633 (2004) 7 SCC 1 (2004) 9 SCC 438 (2009) 13 SCC 1 (2010) 11 SCC 144 (2018) 9 SCC 1 (2021) 11 SCC 58 (2022) 19 SCC 1 (2024) 1 SCC 797 1964 INSC 152 2026 INSC 46 AIR 1958 SC 861 AIR 2020 SC 3556

Cited By (1)

insc-2026-46
M/S Jindal Equipment Leasing ... vs Commissioner Of Income Tax

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2026-46)