Supreme Court · 2023 INSC 29 · Decided 13 January 2023
Association of Old Settlers of Sikkim and ORS. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 29 · [2023] 10 S.C.R. 289
- Case number
- WRIT PETITION (CIVIL) No. 59/2013
- Decided
- 13 January 2023
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 15, 21, 142; Income Tax Act Section 10(26AAA), 10
Headnote
Income Tax Act, 1961 - s.10(26AAA) - Sikkim Subjects Regulations, 1961 - rr.3 and 4 - Right to Equality - Prohibition of discrimination - Clause 26AAA to s.10 of the Income Tax Act, 1961 granted exemption to "Sikkimese" people - Explanation to Definition of "Sikkimese" in Explanation to s.10(26AAA) to the extent it excludes the Indians, who have settled in Sikkim prior to the merger of Sikkim with India on 26.04.1975; and proviso to s.10(26AAA) insofar as it excludes from the exempted category "a Sikkimese woman, who
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