https://www.taxtmi.com/caselaws?id=13308 The court clarified that for exemption under section 10(26) of the Income-tax Act, individuals must be members of Scheduled Tribes residing in specified areas with income from those regions. Permanent residence and tribal recognition are crucial for eligibility. The court directed the Revenue to reassess petitioners' cases based on these criteria and issue exemption certificates accordingly. en-us Tue, 27 Feb 2007 00:00:00 +0530 Thu, 31 Jan 2013 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13308 The court clarified that for exemption under section 10(26) of the Income-tax Act, individuals must be members of Scheduled Tribes residing in specified areas with income from those regions. Permanent residence and tribal recognition are crucial for eligibility. The court directed the Revenue to reassess petitioners' cases based on these criteria and issue exemption certificates accordingly. Case-Laws Income Tax Tue, 27 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13308