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SC Strikes Down Section 10(26AAA) Income Tax Act as Unconstitutional - (16 Jan 2023)

DIRECT TAXATION

Supreme Court while striking down exemption provision under Section 10(26AAA) Income Tax Act as unconstitutional for excluding Sikkimese woman because she marries a non-Sikkimese after 01.04.2008, has held that woman has her own identity and mere fact of being married doesn’t take that away.

Tags : SUPREME COURT   SECTION 10(26AAA) INCOME TAX ACT   UNCONSTITUTIONAL   SIKKIMESE WOMAN  

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