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2023 (8) TMI 1175 - AT - Income TaxExemption u/s 10(26AAA) - Scope of the definition of “Sikkimese” in Section 10 (26AAA) - assessee submitted that assessee who is not a Sikkimese individual but is residing in Sikkim since prior to 1975 and, therefore, as per the recent judgment of Association of Old Settlers of Sikkim and Ors [2023 (1) TMI 583 - SUPREME COURT] as held that “Till such amendment is made by the Parliament to the Explanation to Section 10(26AAA) any individual whose name does not appear in the Register of Sikkim Subjects but it is established that such individual was domiciled in Sikkim on or before 26th April, 1975, shall be entitled to the benefit of exemption.” HELD THAT:- As we notice that the assessee though is not a Sikkimese and is name is not appearing in the Register of Sikkim but as per the residential certificate issued by the District Collector, East District, Gangtok, he is found to be domiciled in the state of Sikkim on or before 26th April, 1975 and, therefore, assessee is well covered by the decision of the Hon’ble Supreme Court and thus, is entitled to exemption u/s 10(26AAA) of the Act for the income earned from carrying out the activity in the State of Sikkim.
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