Supreme Court of India
Income Tax Officer, Shillong and Anr. Etc. v. N. Takim Roy Rymbai Etc. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result we allow these appeals, but in the circumstances of the case, leave the parties to pay and bear their own costs.
Judgment, page 10
From the headnote
Income-tax Act, 1961-S. 10(26) (a)-Scope of-Assessee, a person belong ing to Scheduled Tribe residing in the specified area-Income accruing or aris ing in a non-scheduled area-If entitled to exemption. Section 10(26) (a), Income-tax Act, 1961 provides that a person is entitled to exemption from income-tax if ( 1) he is a member of a Scheduled Tribe as defined· in Art. 366(25) of the Constitution, (2) he is residing in any area specified in Part or Part of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution, or the State or Union Territories mentioned ins. 10(26)(a),
Where later benches applied it
Of those, 1 referred to
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