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May 2024

Exemption under section 10(26) is available to the individual members of the Scheduled Tribe and this benefit cannot be extended to a firm which has been recognized as a separate assessable person under the Income Tax Act.

By Jagdish T Punjabi, Chartered Accountant
Devendra Jain & Aditya Bhatt, Advocates
Reading Time 5 mins

7 M/s Hotel Centre Point, Shillong & Another vs. ITO

ITA Nos.: 348 to 350 / Gty / 2018

A.Y.s: 2013–14 to 2015–16

Date of Order: 19th March 2024

Section 10(26)

[Bench of 3 members]

Exemption under section 10(26) is available to the individual members of the Scheduled Tribe and this benefit cannot be extended to a firm which has been recognized as a separate assessable person under the Income Tax Act.

FACTS

The assessee-partnership firm was running a hotel business in Shillong. It consisted of two partners who were brothers and belonged to the Khasi tribe, a Scheduled Tribe in the State of Meghalaya, and thus, were entitled to exemption under section 10(26) in their individual capacit

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