SC Clarifies Scope of “Sikkimese” Under Section 10(26AAA) of Income Tax Act

Doma T Bhutia Vs Union of India & Anr. (Supreme Court of India) The Supreme Court dismissed a plea challenging the expanded definition of “Sikkimese,” ruling the change is strictly limited to the purpose of income tax exemption under Section 10(26AAA). The Supreme Court of India addressed a plea filed by Doma T Bhutia challenging the expanded definition of the term “Sikkimese” following an amendment to the Explanation to Section 10(26AAA) of the Income Tax Act, 1961. The petitioner argued that this expansion diminished the identity of the Sikkimese people. The Court...