https://www.taxtmi.com/caselaws?id=766440 Section 10(26) exemption for income of a Scheduled Tribe member applies only where the claimant satisfies the statutory conditions of Scheduled Tribe status, residence in the specified tribal area, and accrual of income from that area. The court examined the place of accrual and territorial requirements and noted that the income was treated as arising at North Lakhimpur, which was not shown to fall within the specified area. Orders granting exemption without verifying these jurisdictional and statutory conditions were found erroneous, and the exemption was held unavailable on the facts. en-us Fri, 14 Feb 2025 00:00:00 +0530 Tue, 10 Mar 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766440 Section 10(26) exemption for income of a Scheduled Tribe member applies only where the claimant satisfies the statutory conditions of Scheduled Tribe status, residence in the specified tribal area, and accrual of income from that area. The court examined the place of accrual and territorial requirements and noted that the income was treated as arising at North Lakhimpur, which was not shown to fall within the specified area. Orders granting exemption without verifying these jurisdictional and statutory conditions were found erroneous, and the exemption was held unavailable on the facts. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766440