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Supreme Court of India

Association of Old Settlers of Sikkim and Ors. v. Union of India and Anr.

Neutral citation
Bench M. R. Shah and B. V. Nagarathna JJ.
Decided 13 January 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Income Tax Act, 1961 – s.10(26AAA) – Sikkim Subjects Regulations, 1961 – rr.3 and 4 – Right to Equality – Prohibition of discrimination – Clause 26AAA to s.10 of the Income Tax Act, 1961 granted exemption to “Sikkimese” people – Explanation to Clause 26AAA defined the term “Sikkimese” – Definition of “Sikkimese” in Explanation to s.10(26AAA) to the extent it excludes the Indians, who have settled in Sikkim prior to the merger of Sikkim with India on 26.04.1975; and proviso to s.10(26AAA) insofar as it excludes from the exempted category “a Sikkimese woman, who marries a non-Sikkimese after…

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