https://www.taxtmi.com/caselaws?id=6468 The Supreme Court held that sub-clause (a) of clause (26) of section 10 of the Income-tax Act, 1961 is constitutionally valid. The classification based on the source of income for the exemption under section 10(26) was deemed to have a rational nexus to the law's objective, benefiting Scheduled Tribes in specified areas. The Court overturned the High Court's decision, emphasizing the importance of the classification in preventing tax evasion and ensuring equal treatment. The parties were directed to bear their own costs, and the specific source of the salary received remained unresolved. en-us Tue, 17 Feb 1976 00:00:00 +0530 Wed, 02 Jul 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6468 The Supreme Court held that sub-clause (a) of clause (26) of section 10 of the Income-tax Act, 1961 is constitutionally valid. The classification based on the source of income for the exemption under section 10(26) was deemed to have a rational nexus to the law's objective, benefiting Scheduled Tribes in specified areas. The Court overturned the High Court's decision, emphasizing the importance of the classification in preventing tax evasion and ensuring equal treatment. The parties were directed to bear their own costs, and the specific source of the salary received remained unresolved. Case-Laws Income Tax Tue, 17 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6468