https://www.taxtmi.com/caselaws?id=442196 The ITAT Kolkata allowed the appeal of the assessee, holding that despite not being a Sikkimese or in the Sikkim Register, the assessee's domicile in Sikkim before 26th April, 1975, qualifies for exemption under section 10(26AAA) of the Income Tax Act. The Supreme Court emphasized that individuals domiciled in Sikkim before 1975 are entitled to the exemption, directing the Union of India to amend the Explanation to include such citizens and striking down the proviso excluding certain individuals. en-us Mon, 24 Jul 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442196 The ITAT Kolkata allowed the appeal of the assessee, holding that despite not being a Sikkimese or in the Sikkim Register, the assessee's domicile in Sikkim before 26th April, 1975, qualifies for exemption under section 10(26AAA) of the Income Tax Act. The Supreme Court emphasized that individuals domiciled in Sikkim before 1975 are entitled to the exemption, directing the Union of India to amend the Explanation to include such citizens and striking down the proviso excluding certain individuals. Case-Laws Income Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442196