Court held that corporation set up for formulating and executing housing scheme for benefit and welfare of employees of Police department, Government of Arunachal Pradesh is not eligible for exemption as all persons of Police Department could not be considered as belonging to Scheduled Castes, Schedule Tribes or other backward classes. (AY. 2010-11)
Arunachal Police Housing And Welfare Corporation Ltd. v. CIT (2019) 264 Taxman 160 / 307 CTR 543 / 175 DTR 358 (Gauhati) (HC)
S. 10(26B) : Schedule castes or schedule Tribes–Housing scheme for benefit and welfare of employees of Police department, Government of Arunachal Pradesh-All persons of Police Department are not belonging to Scheduled Castes, Schedule Tribes or other backward classes- Not eligible for exemption.