MR. JUSTICE DEOKI NANDAN AGARWALA vs UNION OF INDIA

The Supreme Court held that the salary of a Judge of the High Court and the Supreme Court was not taxable under the Income Tax Act prior to the amendment of Articles 125 and 221 on 1st April 1986. The Court clarified that before this amendment, Parliament lacked the authority to legislate on the taxation of Judges' salaries, thus establishing that such salaries were not liable to income tax during that period. The Court's ruling affirmed the non-taxability of Judges' salaries before the specified date, leading to the dismissal of the appellant's claim.