Tribal Partnership Firms Denied Income Tax Exemption u/s 10(26) Due to Specific Eligibility Requirements.

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....Exemption u/s 10(26) - denial of exemption relief to the two partnership firms that was formed by two tribal individuals - sec. 10(26) pre-possess “any person” who is also a member of a Scheduled Tribe as against sec. 10(26A) and 10(26AAA) applicable in case of specified categories of person respectively - Benefit of exemption not allowed.....