Tax Exemption Upheld for ST Member Under Section 10(26) Based on Community Status and Service Location

HC affirmed the tax exemption claim for a ST member under Section 10(26) of Income Tax Act, 1961. The respondent, belonging to a Rajasthan ST community, was entitled to income tax exemption for the period posted in Agartala, Tripura, a specified area. The court relied on prior Full Bench precedent and upheld the Single Judge's order, confirming the respondent's right to tax refund based on his ST status and service location, thereby rejecting appellants' challenge to the exemption claim. .....

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