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    <title>2023 (3) TMI 217 - GAUHATI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, a member of a recognized Scheduled Tribe seeking Income Tax Exemption under Section 10(26). Citing the precedent set in Pradip Kr. Taye case, the court clarified that the tax exemption benefit extends to Scheduled Tribe members regardless of their place of posting. Rejecting the revenue department&#039;s restrictive interpretation, the court granted Mandamus for the prompt refund of the deducted income tax, emphasizing the entitlement of Scheduled Tribe members to tax exemption under Section 10(26).</description>
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    <pubDate>Fri, 03 Feb 2023 00:00:00 +0530</pubDate>
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      <description>The court ruled in favor of the petitioner, a member of a recognized Scheduled Tribe seeking Income Tax Exemption under Section 10(26). Citing the precedent set in Pradip Kr. Taye case, the court clarified that the tax exemption benefit extends to Scheduled Tribe members regardless of their place of posting. Rejecting the revenue department&#039;s restrictive interpretation, the court granted Mandamus for the prompt refund of the deducted income tax, emphasizing the entitlement of Scheduled Tribe members to tax exemption under Section 10(26).</description>
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