Exemption u/s. 10(10AA) differentiating Government and other employees not violative of Article 14: Patna HC

Purnendu Shekhar Sinha son of Late Ram Swaroop Singh Vs Union Of India through the Secretary (Patna High Court)

Patna High Court held that differentiation made by the State between the employees of the Central and State Governments on the one hand and the other employees on the other in Section 10(10AA) of the Income Tax Act is neither discriminating nor violative of Article 14 of the Constitution of India.

Facts- The petitioner joined the State Bank of India in the year 1

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