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Supreme Court of India

Association of Old Settlers of Sikkim and Ors. v. Union of India and Anr.

Neutral citation
Reported as [2023] 10 S.C.R. 289
Bench M. R. Shah and B. V . Nagarathna JJ.
Decided 13 January 2023

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.

From the headnote

Income Tax Act, 1961 – s.10(26AAA) – Sikkim Subject s Regulations, 1961 – rr.3 and 4 – Right to Equality – Prohibition o f discrimination – Clause 26AAA to s.10 of the Income Tax Ac t, 1961 granted exemption to “Sikkimese” people – Explanation to Clause 26AAA defined the term “Sikkimese” – Definition of “S ikkimese” in Explanation to s.10(26AAA) to the extent it excludes the I ndians, who have settled in Sikkim prior to the merger of Sikkim with India on 26.04.1975; and proviso to s.10(26AAA) insofar as it excludes from the exempted category “a Sikkimese woman, who m arries a non-Sikkimese

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