Expansion Of Definition Of 'Sikkimese' In S.10(26AAA) Of Income Tax Act Doesn't Affect Rights Of Indigenous People: Sikkim High Court
1 week, 4 days ago

Expansion Of Definition Of 'Sikkimese' In S.10(26AAA) Of Income Tax Act Doesn't Affect Rights Of Indigenous People: Sikkim High Court

Live Law  

The Sikkim High Court has upheld the constitutional validity of the definition 'Sikkimese' under the Income Tax Act, which was slightly expanded by way of an amendment in terms of the Finance Act, 2023. A division bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai upheld the vires of Explanation contained under clause of section 10 of the Income Tax Act, 1961. However, following the Supreme Court's decision in Association of Old Settlers of Sikkim and Others Vs. Union of India, Explanation included those not domiciled in the State on or before the cut-off date but whose father or husband or paternal grand-father or brother from the same father was domiciled. Rejecting this contention, the High Court observed that the term “Sikkimese” defined for the purpose of Section 10 is only for the purpose of Income Tax Act, 1961 and not for any other purpose.

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Income Tax Act | For A Company To Be A "Resident" In India, Domicile Or Registration Irrelevant; Test Is Where De Facto Control Lies : Supreme Court
1 year, 11 months ago

Income Tax Act | For A Company To Be A "Resident" In India, Domicile Or Registration Irrelevant; Test Is Where De Facto Control Lies : Supreme Court

Live Law  

The Supreme Court has ruled that under the Income Tax Act, 1961, the domicile or the registration of the company is not at all relevant, and the determinate test is the place where, the sole right to manage the company and the control of the company lies. The Court observed that since the control and management of the affairs of …

Protests in Sikkim against SC verdict describing Sikkimese as Nepali immigrants
2 years, 1 month ago

Protests in Sikkim against SC verdict describing Sikkimese as Nepali immigrants

Hindustan Times  

Sikkim witnessed peaceful protests across the north eastern state after the Supreme Court, while hearing a case, observed that Sikkimese Nepalis were people of foreign origin. Amar Agarwal, general secretary, AOSS said, “Steps are being taken from our end for removal of those words and we will file a petition from our end in the apex court once again for …

Exclusion Of 'Old Indian Settlers' From Definition Of Sikkimese In Section 10(26AAA) Income Tax Act Unconstitutional: Supreme Court
2 years, 2 months ago

Exclusion Of 'Old Indian Settlers' From Definition Of Sikkimese In Section 10(26AAA) Income Tax Act Unconstitutional: Supreme Court

Live Law  

The Supreme court held that the exclusion of old Indian settlers, who have permanently settled in Sikkim prior to merger of Sikkim with India on 26.04.1975 from the definition of “Sikkimese” in Section 10 of Income Tax Act is unconstitutional.The bench of Justices M R Shah and B V Nagarathna held that these old indian settlers, irrespective of whether his/her …

'Woman Not A Chattel, Has Identity Of Her Own; Marriage Won't Take Away Her Identity' : Supreme Court Strikes Down Income Tax Provision
2 years, 2 months ago

'Woman Not A Chattel, Has Identity Of Her Own; Marriage Won't Take Away Her Identity' : Supreme Court Strikes Down Income Tax Provision

Live Law  

The Supreme Court held that excluding Sikkimese woman merely because she marries a non-Sikkimese after 01.04.2008 from exemption provision under Section 10 Income Tax Act is is totally discriminatory and thus unconstitutional.A woman is not a chattel and has an identity of her own, and the mere factum of being married ought not to take away that identity, the bench …

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