https://www.taxtmi.com/highlights?id=67744 Constitutional validity of the the proviso to Clause (26AAA) - A proviso cannot over arch a provision. - But in the instant case, the proviso is overriding the provision as well as the Explanation in respect of those categories of married Sikkimese women referred to in the proviso which is impermissible. Thus, the proviso is inherently arbitrary and discriminatory against a particular category of Sikkimese women. - SC en-us Sun, 15 Jan 2023 19:23:28 +0530 Sun, 15 Jan 2023 19:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67744 Constitutional validity of the the proviso to Clause (26AAA) - A proviso cannot over arch a provision. - But in the instant case, the proviso is overriding the provision as well as the Explanation in respect of those categories of married Sikkimese women referred to in the proviso which is impermissible. Thus, the proviso is inherently arbitrary and discriminatory against a particular category of Sikkimese women. - SC Highlights Income Tax Sun, 15 Jan 2023 19:23:28 +0530 https://www.taxtmi.com/highlights?id=67744