https://www.taxtmi.com/caselaws?id=5075 The exclusion of Government servants from the income-tax exemption for Scheduled Tribe members residing in specified Sixth Schedule areas was found to violate article 14 because it lacked a real and substantial basis for classification. Tax exemptions may be structured with legislative latitude, but the distinction must have a rational nexus with the object of the provision; administrative convenience and prior practice were not sufficient justification. The exclusionary words were also severable from the remainder of the exemption, leaving the substantive relief intact. en-us Tue, 07 Nov 1967 00:00:00 +0530 Fri, 13 Dec 2013 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5075 The exclusion of Government servants from the income-tax exemption for Scheduled Tribe members residing in specified Sixth Schedule areas was found to violate article 14 because it lacked a real and substantial basis for classification. Tax exemptions may be structured with legislative latitude, but the distinction must have a rational nexus with the object of the provision; administrative convenience and prior practice were not sufficient justification. The exclusionary words were also severable from the remainder of the exemption, leaving the substantive relief intact. Case-Laws Income Tax Tue, 07 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5075