https://www.taxtmi.com/caselaws?id=21951 The High Court held that the exemption under Section 10(26) of the Income-tax Act applied to a Khasi family as a collective unit, allowing them relief from income tax burdens. The Court emphasized the legislative intent to protect Scheduled Tribes and ruled that the exemption should not be restricted based on the collective nature of the family's income. The judgment, delivered jointly by Justice D. N. Baruah and Dr. B. P. Saraf, clarified that as long as all family members were Khasis, the exemption applied, regardless of how the income was earned. en-us Sat, 07 Dec 1991 00:00:00 +0530 Sat, 05 Dec 2009 10:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21951 The High Court held that the exemption under Section 10(26) of the Income-tax Act applied to a Khasi family as a collective unit, allowing them relief from income tax burdens. The Court emphasized the legislative intent to protect Scheduled Tribes and ruled that the exemption should not be restricted based on the collective nature of the family's income. The judgment, delivered jointly by Justice D. N. Baruah and Dr. B. P. Saraf, clarified that as long as all family members were Khasis, the exemption applied, regardless of how the income was earned. Case-Laws Income Tax Sat, 07 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21951