HC affirmed the tax exemption claim for a ST member under ...

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

May 6, 2025

Case Laws Income Tax HC

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.

View Source

← Previous Next →

HC affirmed the tax exemption claim for a ST member under ...

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

May 6, 2025

Case Laws Income Tax HC

You may also like:

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

HC held that income tax exemption under Section 10(26) for Scheduled Tribes is only applicable when income accrues in specified areas under Sixth Schedule. The interest...

CESTAT held that the consortium's services constituted works contract service under Section 65A of the Finance Act, 1994. The tribunal rejected exemption claims under...

CESTAT upheld service tax demands against an Indian IT company regarding manpower recruitment services, business auxiliary services, and business support services. The...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

CESTAT adjudicated a service tax dispute involving a governmental authority's tax liability. The tribunal rejected the appellant's claims of exemption under Notification...

Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

Exemption from Service tax - Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier....

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Exemption u/s 10(26) - Exemption to individual members of Scheduled Tribes - Whether a partnership firm, formed by individual partners who are entitled to an exemption...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

Quick Updates: