UOI v. Capital Hardware Enterprises (2026) 485 ITR 92 (Gauhati)(HC) UOI v. CIT (2026) 485 ITR 92 (Gauhati)(HC)

S. 10(26) : Scheduled Tribes-Income accrued at North Lakhimpur not falling within the ambit of paragraph 20 of the Sixth Schedule to the Constitution pertaining to the State of Assam-Assessee though a tribal, not entitled to benefit under section 10(26). [Art. 226]

Held that the consignment was booked from Jharkhand to North Lakhimpur. The entitlement of the interest on the compensation had to be taken as an income accrued at North Lakhimpur, which area did not fall within the ambit of paragraph 20 of the Sixth Schedule in so far as the State of Assam was concerned. Since the benefit under section 10(26) would only be permissible to a scheduled tribe when the income had accrued in the areas as specified in section 10(26), the Railway Tribunal erred in law and committed an error in exercise of its jurisdiction while passing the orders dated January 6, 2017 and June 9, 2017 as the claimant was a tribal of Arunachal Pradesh.

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