Income Tax Act, 1961 with Section 10(26AAA)

Supreme Court clarifies “Sikkimese” definition for Income Tax Exemption, Invalidates Gender-Based Exclusion: Association of Old Settlers of Sikkim vs. Union of India (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 15, Fundamental Rights, Income Tax Act, 1961, Income Tax Act, 1961 with Section 10(26AAA), Judges, M.R. Shah

Supreme Court rules on Sikkimese definition for Income Tax Exemption Date of the Judgment: January 13, 2023 Citation: (2023) INSC 29 Judges: M.R. Shah, J. and B.V. Nagarathna, J. (Separate concurring opinion by Nagarathna J.) Can the definition of “Sikkimese” for income tax exemptions exclude long-term Indian settlers? The Supreme Court of India addressed this […]

Supreme Court clarifies “Sikkimese” definition for Income Tax Exemption, Invalidates Gender-Based Exclusion: Association of Old Settlers of Sikkim vs. Union of India (2023) Read Post »

Supreme Court Strikes Down Discriminatory Definition of “Sikkimese” in Income Tax Act: Association of Old Settlers of Sikkim vs. Union of India (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 15, Fundamental Rights, Income Tax Act, 1961, Income Tax Act, 1961 with Section 10(26AAA), Judges, M.R. Shah, Tax Exemptions

Supreme Court Strikes Down Discriminatory Definition of “Sikkimese” in Income Tax Act LEGAL ISSUE: Whether the definition of “Sikkimese” under Section 10(26AAA) of the Income Tax Act, 1961, is discriminatory against long-term Indian settlers and Sikkimese women. CASE TYPE: Tax Law, Constitutional Law Case Name: Association of Old Settlers of Sikkim & Ors. vs. Union

Supreme Court Strikes Down Discriminatory Definition of “Sikkimese” in Income Tax Act: Association of Old Settlers of Sikkim vs. Union of India (2023) Read Post »

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