https://www.taxtmi.com/caselaws?id=8905 The court upheld the validity of section 10(26) of the Income-tax Act, 1961, which exempts income of Scheduled Tribe members in specific regions from taxation. It found that the provision, aimed at uplifting the socioeconomic status of Scheduled Tribe members, did not violate article 14 of the Constitution as it was based on a reasonable classification tied to the object of the law. The court emphasized the importance of a territorial nexus with the assessable income and dismissed the petitioner's application, affirming the constitutionality of the provision. en-us Fri, 23 Feb 1973 00:00:00 +0530 Wed, 17 Jun 2009 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8905 The court upheld the validity of section 10(26) of the Income-tax Act, 1961, which exempts income of Scheduled Tribe members in specific regions from taxation. It found that the provision, aimed at uplifting the socioeconomic status of Scheduled Tribe members, did not violate article 14 of the Constitution as it was based on a reasonable classification tied to the object of the law. The court emphasized the importance of a territorial nexus with the assessable income and dismissed the petitioner's application, affirming the constitutionality of the provision. Case-Laws Income Tax Fri, 23 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8905