https://www.taxtmi.com/caselaws?id=767081 Challenge to the vires of Explanation (v) to clause (26AAA) of section 10 of the Income Tax Act concerned the statutory definition of "Sikkimese." The court relied on a government press release clarifying that the definition applies only for the purpose of the Income Tax Act and does not affect separate constitutional protections. The court concluded that the statutory clarification does not impinge upon rights preserved under Article 371F(k) for indigenous Sikkimese and therefore found no sufficient ground to entertain the writ petition, dismissing the challenge on that basis. en-us Tue, 04 Mar 2025 00:00:00 +0530 Tue, 10 Feb 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767081 Challenge to the vires of Explanation (v) to clause (26AAA) of section 10 of the Income Tax Act concerned the statutory definition of "Sikkimese." The court relied on a government press release clarifying that the definition applies only for the purpose of the Income Tax Act and does not affect separate constitutional protections. The court concluded that the statutory clarification does not impinge upon rights preserved under Article 371F(k) for indigenous Sikkimese and therefore found no sufficient ground to entertain the writ petition, dismissing the challenge on that basis. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767081