https://www.taxtmi.com/caselaws?id=77094 The court allowed the writ petition, granting the petitioners entitlement to income-tax exemption under Section 10(26) of the Income-tax Act, 1961. The court interpreted the term "residing in any area specified" broadly, extending the exemption to Scheduled Tribe members in specified areas regardless of their origin. It was held that migration should not impact their eligibility for exemption. The decision in NEEPCO Tribal Employees' Welfare Association v. Union of India was overturned, and the decision in Smt. Dipti Doley Basumatary v. Union of India was endorsed. The writ petition was allowed without costs. en-us Thu, 10 Dec 2009 00:00:00 +0530 Fri, 01 Feb 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77094 The court allowed the writ petition, granting the petitioners entitlement to income-tax exemption under Section 10(26) of the Income-tax Act, 1961. The court interpreted the term "residing in any area specified" broadly, extending the exemption to Scheduled Tribe members in specified areas regardless of their origin. It was held that migration should not impact their eligibility for exemption. The decision in NEEPCO Tribal Employees' Welfare Association v. Union of India was overturned, and the decision in Smt. Dipti Doley Basumatary v. Union of India was endorsed. The writ petition was allowed without costs. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77094