Schedule Tribe Member’s Income Not Exempt if Source Outside Specified Area

Mehmood Askari Vs Union of India Through Secretary (Jammu & Kashmir High Court)

The Jammu & Kashmir High Court has ruled that a Schedule Tribe member’s income is not exempt under Section 10(26A) if the source is not from the specified Ladakh region. The court upheld a tax assessment on Mehmood Askari, finding he failed to prove his residency and income source from the exempted area.

The Jammu & Kashmir High Court on Thursday, July 10, 2025, dismissed a petition by Mehmood Askari, a Schedule Tribe member, challenging an income tax assessment

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