Supreme Court · 1976 INSC 30 · Decided 17 February 1976
Income Tax Officer, Shillong and ANR. ETC. v. N. Takim Roy Rymbai ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 30 · [1976] 3 S.C.R. 413
- Case number
- CIVIL APPEAL No. 579/1975
- Decided
- 17 February 1976
- Bench
- R.S. SARKARIA, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(25), 46, 14; Income Tax Act Section 10(26)(a), 10
Headnote
Income-tax Act, 1961-S. 10(26) (a)-Scope of-Assessee, a person belong­ ing to Scheduled Tribe residing in the specified area-Income accruing or aris­ ing in a non-scheduled area-If entitled to exemption. Section 10(26) (a), Income-tax Act, 1961 provides that a person is entitled to Tribe as defined· in Art. 366(25) of the Constitution, (2) he is residing in any area specified in Part A or Part B of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution, or the State or Union Territories mentioned ins. 10(26)(a), and .(3) the income in
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