Supreme CourtSupreme Court of IndiaRashmirekha Tripathy v. Sriram General Insurance (2026): how to read ITRs when fixing accident-compensation incomeThe Supreme Court settled a long-inconsistent question of motor accident law — which years' Income Tax Returns fix a deceased's annual income under Section 166 — by bifurcating the rule for salaried and self-employed claimants.Valkya Editorial·10 Jul 2026·7 min