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1967 (11) TMI 2 - SC - Income Tax
Exclusion of Govt. servants from the exemption given under s. 4(3)(xxi) of the IT Act, 1922, and later on under s. 10(26) of the IT Act, 1961 - exclusion of Govt. servant from exemption is violative of Art. 14 of the Constitution of India - Revenue's appeal is dismissed