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1973 (2) TMI 15 - HC - Income TaxPetitioner belongs to the Garo community, which is a Scheduled Tribe as defined in clause (25) of article 366 of the Constitution, and is a permanent inhabitant of the Garo Hills District, which is an area specified in Part A of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution - Whether the provision granting exemption for the income of a member of Scheduled Tribe accruing in certain areas and no exemption being given to income from other areas would be discriminatory and contravenes article 14 of the Constitution - challenge to the validity of section 10(26) cannot survive - Application dismissed
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