https://www.taxtmi.com/caselaws?id=24341 The court concluded that Scheduled Tribe members working outside specified scheduled areas are not entitled to exemption under Section 10(26)(a) of the Income-tax Act, 1961. The source of income must be within the specified areas for the exemption to apply. The court emphasized the constitutional validity of distinguishing income from within and outside the specified areas to benefit both the Scheduled Tribes and the specified areas economically. The rule was discharged, and no costs were awarded. en-us Mon, 05 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 13:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24341 The court concluded that Scheduled Tribe members working outside specified scheduled areas are not entitled to exemption under Section 10(26)(a) of the Income-tax Act, 1961. The source of income must be within the specified areas for the exemption to apply. The court emphasized the constitutional validity of distinguishing income from within and outside the specified areas to benefit both the Scheduled Tribes and the specified areas economically. The rule was discharged, and no costs were awarded. Case-Laws Income Tax Mon, 05 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24341