Consider the following Assertion (A) and Reason (R): Assertion (A): The Supreme Court deleted the Kerala High Court's direction placing the Kerala Waqf Board under a state government official's supervision. Reason (R): The Supreme Court held that the Kerala Waqf Board fully complied with the representation requirements mandated by the UMEED Act, 2025. Which one of the following is correct in respect of the above Assertion (A) and Reason (R)?
Polity · 24 Jul 2026
Supriyo v Union of India case
About this question
Why in news
A same-sex couple in Bengaluru has challenged Section 56(2)(x) of the Income Tax Act before the Karnataka High Court, arguing that taxing a gift between them - while an identical gift between married heterosexual partners is exempt - amounts to indirect discrimination.
Why for UPSC
This tests the ability to link a live tax-law dispute to its underlying constitutional case-law lineage, a favoured UPSC technique for connecting current affairs to core polity and rights jurisprudence.
Prelims summary
Navtej Johar (2018) decriminalised same-sex relationships; Supriyo (2023) left marriage recognition to Parliament; Section 56(2)(x) taxes non-relative gifts above Rs 50,000, creating the legal gap now being challenged under Article 14.
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