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2023 (7) TMI 350 - MEGHALAYA HIGH COURTExemption u/s 10(26) - income of Scheduled Tribe residing in Specified Areas - applicable to income of an individual or extended to a group of individuals of same family - As in Mahari & Sons [1991 (12) TMI 51 - GAUHATI HIGH COURT] ruled that when certain individuals who belonged to the same family had set up a business jointly, they would be entitled to the benefit of the exemption under Section 10(26) - Whether such rule was per incuriam or, at any rate, no longer good law in view of subsequent Supreme Court pronouncements? - HELD THAT:- In the present appeals, in one of the matters the registered partnership firm has a husband and wife as partners. In the other matters, uterine brothers constitute the partnership firm in each case. Going by the dictum in Mahari & Sons and, particularly, the interpretation of the concept of family made therein, it would appear that an association, even if it be a partnership, between a husband and wife or between a brother and another, would be entitled to the same exemption as any of the partners would in their individual capacity. The fact that the dictum in Mahari & Sons has held the field for three decades and the recognition that the order impugned has been rendered by a specialised tribunal – it is deemed fit and proper to remand the matter before the Appellate Tribunal with a request to the President of the Tribunal to constitute a larger bench without including either member who was a party to the order impugned, for the consideration of the entire gamut of the matter. The President is requested to ensure that a larger bench of at least three members is constituted within a month of the receipt of an authenticated copy of this order with a request to the relevant bench to dispose of the legal issue which has arisen as expeditiously as possible and, preferably, within three months of the first sitting of such bench.
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