https://www.taxtmi.com/caselaws?id=471261 Exemption under Section 10(26) is not automatic on the basis of Scheduled Tribe status alone. The claimant must furnish material establishing fulfilment of the statutory conditions and satisfactorily explain cash deposits. Non-participation in assessment proceedings and failure to provide reconciliation or source evidence prevent acceptance of the exemption claim on the available record. Where Scheduled Tribe status is undisputed and eligibility remains possible, the claim and the source of cash deposits require fresh determination after an adequate opportunity to submit supporting evidence. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471261 Exemption under Section 10(26) is not automatic on the basis of Scheduled Tribe status alone. The claimant must furnish material establishing fulfilment of the statutory conditions and satisfactorily explain cash deposits. Non-participation in assessment proceedings and failure to provide reconciliation or source evidence prevent acceptance of the exemption claim on the available record. Where Scheduled Tribe status is undisputed and eligibility remains possible, the claim and the source of cash deposits require fresh determination after an adequate opportunity to submit supporting evidence. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471261