Supreme court
S.167 B(2) IT Act | Fixed Share Given To Member Of 'Association Of Persons' Regardless Of Profit Will Be Taxed As Income : Supreme Court
In an important ruling on a tax law, the Supreme Court on Tuesday (May 12) held that a member receiving a fixed percentage of gross receipts from an Association of Persons (AOP), without bearing business expenses or losses, cannot claim such receipts as a "share of profit” to claim exemption from income tax.It is worthwhile to mention that taxation of members in an Association of Persons (AOP) or Body of Individuals (BOI) is governed by Section 86, read with Section 167B (2) of the Income Tax...
Supreme Court Weekly Digest April 8 - 15, 2026
Administrative Discretion – Judicial Review – Held that ordinarily, the Court will not exercise the power of statutory authorities or substitute its own decision for that of the authority conferred with discretionary powers - noted that since the Governor had no occasion to examine the request or exercise discretion under the Rules, the High Court's issuance of a writ of mandamus...
Absence of Eyewitness Not Fatal If Surrounding Circumstances Establish Guilt: Supreme Court Upholds Murder Conviction
The Supreme Court on Monday (May 11) upheld the conviction of a murder accused, observing that the absence of an eyewitness is not fatal to the prosecution's case when the surrounding circumstances, read along with the deceased's dying declaration, clearly establish the guilt of the accused. A bench of Justice Aravind Kumar and Justice Prasanna B. Varale refused to interfere with the concurrent findings of the Trial Court and High Court, which had extensively relied on the witness testimony...
Frictionless Relationship Between Bar & Bench Furthers Purpose Of Justice : Supreme Court
The Supreme Court, while closing the contempt case against senior advocate Yatin Oza, stressed that the Bench and the Bar are “two wheels of the chariot of justice” and friction between them has the potential to erode public faith in the justice delivery system.A bench of Justice JK Maheshwari and Justice Atul S Chandurkar observed that the legal profession and the judiciary are intrinsic pillars of the justice system and both must maintain mutual respect and restraint. The Court said the case...
Supreme Court Daily Round-Up : May 11, 2026
Links to today's reports :Bank Cannot Invoke IBC Against Debtor Over Loan Directly Disbursed To Builder Linked To Construction Progress: Supreme CourtNon-Publication Of Marks Of Unsuccessful Candidates Wouldn't Raise An Inference That They Passed Examination : Supreme CourtCJI Surya Kant Announces 'One Case, One Data' System For Case Data IntegrationSupreme Court Gives Suggestions To High...
No SC/ST Act Offence If Alleged Casteist Abuse Occurred Inside Private House : Supreme Court
The Supreme Court on Monday (May 11) quashed a case under the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act against an individual, who was accused of hurling caste-based abuses upon the complainant belonging to the Scheduled Caste category inside the four walls of a house. Since the FIR did not disclose that the alleged incident of abuse and intimidation by appellant...
'Abuse Of Process' : Supreme Court Dismisses Cheque Case Convict's Plea Against Alleged Unlicensed Money Lending
The Supreme Court recently dismissed a Writ Petition filed by a convict in a cheque dishonour case, who sought a direction against alleged unlicensed money-lending practices in the State of Tamil Nadu. A bench of Justice Vikram Nath and Justice Sandeep Mehta noted that the plea was a “manifest abuse of the process of law” aimed at reopening a concluded criminal conviction under Section...











