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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Taxability of awards for sportsmen: gifts are taxable unless the award is government approved for exemption.</h1> A prior circular exempting awards to non professional sportsmen as gifts is overridden by statutory amendments that render gifts taxable; accordingly that circular is inapplicable from the date of the legal change. Awards or rewards specifically approved by the Central Government remain eligible for exemption, and eligible recipients may claim exemption only for awards covered by such government approvals.

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