Supreme Court · 1967 INSC 253 · Decided 7 November 1967
S.K. Dutta, Income-Tax Officer & ORS. v. Lawrence Singh Ingty
- Court
- Supreme Court of India
- Citation
- 1967 INSC 253 · [1968] 2 S.C.R. 165
- Case number
- CIVIL APPEAL No. 809/1966
- Decided
- 7 November 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(25), 14, 366; Income Tax Act Section 10(26), 4(3)(xxi)
Headnote
{ncome,-..x Act (11 of 1922), s. 4\3)(xxi) and Income-tax Act (43 of 1961), s. 10(26)-Exemption from. tax-Denied to government servantS-C-lf violative of Art. 14 oj Constitution. BOtb under s. 4(3).(xxi) of the Income-tax Act, 1922 and s. 10(26) of 11\t Income-tax Act, members of a scheduled tribe ihcluded in Art. 366(25) of the Constitution and residing in· any area specified in Part A or Part B of the Table appended to Paragraph 20 of the Sixth Schedule of the Constitution. excepting that of govern­ ment servants, •is exempt from income-b\X.
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