UNION OF INDIA vs M/S EXIDE INDUSTRIES LTD. . — C.A. No. 3545/2009

Case under Section XVI. Status: Disposed.

Disposed

CNR: SCIN010204252008

Filing Date

22-Jul-2008

Registration No

C.A. No. 3545/2009

Diary Number

20425/2008

Order Date

24-Apr-2020

Document Type

Judgement - of Main Case

Neutral Citation

2020 INSC 350

Disposal Type

Appeals Allowed

Last updated 04-Jul-2026

Acts & Sections

Section XVI

Petitioner(s)

  1. 1.UNION OF INDIA

    Adv. ANIL KATIYAR

Respondent(s)

  1. 1.M/S EXIDE INDUSTRIES LTD. .

    Adv. HINGORANI & ASSOCIATES (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 24-Apr-2020

    Judgement - of Main CaseView PDF

  3. 24-Apr-2020

    ROP - of Main CaseView PDF

  4. 24-Apr-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  5. 28-Jan-2020

    ROP - of Main CaseView PDF

  6. 28-Jan-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice Dinesh Maheshwari

  7. 23-Jan-2020

    ROP - of Main CaseView PDF

  8. 23-Jan-2020

    After Week/Month/Vacation

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice Dinesh Maheshwari

  9. 22-Jan-2020

    After Week/Month/Vacation

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice Dinesh Maheshwari

  10. 03-Oct-2019

    ROP - of Main CaseView PDF

  11. 03-Oct-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  12. 01-Oct-2019

    First hearing

    Initial hearing scheduled

  13. 13-Jul-2011

    ROP - of Main CaseView PDF

  14. 28-Apr-2011

    ROP - of Main CaseView PDF

  15. 08-May-2009

    ROP - of Main CaseView PDF

  16. 05-Feb-2009

    ROP - of Main CaseView PDF

  17. 15-Dec-2008

    ROP - of Main CaseView PDF

  18. 22-Jul-2008

    Case filed

    Registration No. C.A. No. 3545/2009

View Full Judgment
casestatus.in Summary

Summary: Union of India v. Exide Industries Limited (C.A. No. 003545/2009) The Supreme Court upheld the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, reversing the High Court's finding of unconstitutionality. Clause (f) requires that deductions for leave encashment payments be claimed only in the year of actual payment, rather than when the liability accrues under the mercantile accounting system. The Court rejected arguments that the clause lacked disclosed legislative intent, was inconsistent with Section 43B's original scope, or unconstitutionally defeated prior Supreme Court precedent, holding that legislatures may prospectively regulate existing deductions through valid fiscal legislation. This case analysis is maintained by casestatus.in based on publicly available court records.

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