Income Tax Amendment Defining "Sikkimese" Under Section 10(26AAA) Does Not Affect Constitutional Protections Under Article 371F

HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court determined that the definition applies exclusively for income tax purposes and does not impact rights and privileges of indigenous Sikkimese protected under Article 371F(k) of the Constitution. The Court relied on the April 4, 2023 Press Release clarifying the limited scope of the definition, finding no justifiable reason to entertain the writ petition challenging the amendment's constitutional validity. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X