TDS from salary of schedule tribe member liable to be refunded in view of exemption u/s. 10(26)

Union Of India And 3 Ors. Vs Chyawan Prakash Meena (Guwahati High Court) Guwahati High Court held that benefit of section 10(26) of the Income Tax Act admissible to member of recognized schedule tribe community and hence income tax deducted from the salary is liable to be refunded. Thus, writ of revenue held as devoid of merits. Facts- The present intra-Court appeal has been instituted by the appellants, herein, assailing the order, dated 03.02.2023, passed by the learned Single Judge, allowing the same by holding that the petitioner, therein, i.e. sole respondent, herein, was entitled to the ...