TMI BlogConstitutional validity the Explanation to Clause (26AAA) - three categories of individuals entitled to...Constitutional validity the Explanation to Clause (26AAA) - three categories of individuals entitled to the benefit - the Explanation has to be saved from being in violation of Articles 14 or 15 of the Constitution of India as there is rationale in the three clauses of the Explanation which is a reasonable classification which has a nexus to the object sought to be achieved, which is to grant of exemption from payment of income tax only to those individuals who would qualify as ‘Sikkimese’ in te..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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