‘Old Indian Settlers’ cannot be excluded From Definition of Sikkimese In Section 10(26AAA) of Income Tax Act: SC

Association of Old Settlers of Sikkim and Ors. Vs Union of India (Supreme Court of India)

SC ruling on Whether settled Indian citizens in Sikkim before it became an Indian State w.e.f 26-04-1975 are eligible for exemption u/s 10(26AAA) of Income-tax Act,1961

Sub-Whether those Indian citizens who had settled in Sikkim before it became an Indian State w.e.f 26-04-1975 are eligible for exemption u/s 10(26AAA) of Income-tax Act,1961 and Whether proviso which bars a Sikkim wom

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