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2009 (12) TMI 285 - HC - Income TaxExemption- The present petition has been made by the petitioner on the following two grounds: (1) to direct the respondents to give exemption to the petitioners from paying income tax under section 10(26) of the Act. (2) To direct the respondents to refund the income tax to the petitioner already deducted at source in the previous assessment years of the petitioners concerned. In this case the exemption has been denied on the ground that they were government employees. Held that- fail to see in what manner the social status and economic resources of a Government servant can be different from that of another holding a similar position in a corporation or that of a successful medical practitioner, lawyer, architect, etc. Thus the appeal is allowed and petitioner is entitled for exemption.
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