Assessee, a partnership firm, claimed exemption under s.10(26) contending that partners of firm belonged to Khasi Scheduled Tribe and, thus, firm was entitled to said exemption. Dismissing the appeal the Tribunal held that, since partnership firm cannot be accepted as a member of Scheduled Tribe, assessee is not entitled to exemption. (AY. 2013-14, 2015 -2016)
Hotel Centre Point v. ITO (2019) 179 ITD 737 (Guwahati)(Trib.)
S. 10(26) : Schedule Tribes–Partnership firm–Not member of schedule Tribe-Not entitle to exemption. [S.10(26A), Constitution of India, Art. 366]