SC Refuses Hearing on Creamy Layer for North-East ST Income-Tax Exemptions

Ashwini Kumar Upadhyay Vs Union of India & Ors. (Supreme Court of India) The Supreme Court disposed of a writ petition filed under Article 32 of the Constitution seeking directions to implement a creamy layer system for tax exemption available to Scheduled Tribes under Section 11 read with Serial No. 19 of Schedule III of the Income-Tax Act, 2025, so that the benefit would be limited to poor Scheduled Tribe individuals. Alternatively, the petitioner sought a declaration that the blanket tax exemption under the said provision was manifestly arbitrary, irrational, violative of Articles 14, 1...