Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised

Roshan Agarwal Vs DCIT (ITAT Kolkata)

The Income Tax Appellate Tribunal, Kolkata disposed of a batch of five appeals filed by an individual assessee against separate orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, under section 250 of the Income Tax Act, 1961. As the appeals involved common issues arising from the same assessee, they were decided through a consolidated order.

In ITA No. 1743/Kol/2025, the principal issue concerned the disallowance of exemption of ₹3,14,25,287 claimed under section 10(26AAA) of the Act. The

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