https://www.taxtmi.com/caselaws?id=777827 The amended Explanation to Section 10(26AAA) defines "Sikkimese" only for the limited purpose of the income-tax exemption, and Parliament's expansion of that term was treated as a matter of legislative policy and intent. The broader definition was held not to affect the expression for other purposes, and the challenge based on alleged dilution of Sikkimese identity was rejected. The writ petition was disposed of without interference, with the Court upholding the confined operation of the amended Explanation and its use only to determine eligibility for the statutory benefit. en-us Tue, 02 Sep 2025 00:00:00 +0530 Tue, 10 Feb 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777827 The amended Explanation to Section 10(26AAA) defines "Sikkimese" only for the limited purpose of the income-tax exemption, and Parliament's expansion of that term was treated as a matter of legislative policy and intent. The broader definition was held not to affect the expression for other purposes, and the challenge based on alleged dilution of Sikkimese identity was rejected. The writ petition was disposed of without interference, with the Court upholding the confined operation of the amended Explanation and its use only to determine eligibility for the statutory benefit. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777827