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1976 (2) TMI 2 - SC - Income Tax
Interpretation and constitutional validity of sub-clause (a) of clause (26) of section 10 of the Income-tax Act, 1961 - exemption from tax between the income of the member of the scheduled tribe accruing or arising from any source in the area, State or Union Territories mentioned in s. 10(26) and income of such a person from a source outside such area, is not discriminatory - no violation of article 14 of Constitution of India