https://www.taxtmi.com/caselaws?id=13307 The court dismissed the petitions, ruling that the petitioners were not entitled to tax exemption under Section 10(26) of the Income-tax Act, 1961, as they did not meet the criteria of permanent residence in specified areas. The term "residing" was interpreted to require a permanent residence, consistent with legislative intent and judicial precedents. The judgment emphasized that the exemption was intended to benefit members of Scheduled Tribes residing in specified areas for economic development purposes. en-us Wed, 22 Jun 2005 00:00:00 +0530 Thu, 31 Jan 2013 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13307 The court dismissed the petitions, ruling that the petitioners were not entitled to tax exemption under Section 10(26) of the Income-tax Act, 1961, as they did not meet the criteria of permanent residence in specified areas. The term "residing" was interpreted to require a permanent residence, consistent with legislative intent and judicial precedents. The judgment emphasized that the exemption was intended to benefit members of Scheduled Tribes residing in specified areas for economic development purposes. Case-Laws Income Tax Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13307