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of <h1>High Court rules on tax exemption for SC housing schemes under Income-tax Act</h1> The High Court of Allahabad held that the assessee is eligible for exemption under section 10(26B) of the Income-tax Act, 1961 solely for housing schemes ... Attributable To The High Court of Allahabad ruled that the assessee is entitled to exemption under section 10(26B) of the Income-tax Act, 1961 only for housing schemes benefiting Scheduled Castes, not for other activities. The Tribunal's decision was partly in favor of the assessee and against the Revenue. The judgment was delivered by Judge Om Prakash.
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