Income Tax Exemption for Scheduled Tribes: Does Section 10(26) Apply to Individuals or Families? ITAT to Review.

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....Exemption u/s 10(26) - income of Scheduled Tribe residing in Specified Areas - applicable to income of an individual or extended to a group of individuals of same family - Matter restored back to the ITAT - Larger Bench to be constituted for dispose of the legal issue which has arisen as expeditiously as possible - HC....