INCOME TAX OFFICER, SHILLONG AND ANR. ETC. vs N. TAKIM ROY RYMBAI ETC. ETC.

The Supreme Court held that Section 10(26)(a) of the Income-tax Act, 1961, which provides tax exemption for members of Scheduled Tribes residing in specified areas, does not violate Article 14 of the Constitution. The Court found that the classification based on the source of income is valid and not arbitrary, as it serves a legitimate legislative purpose. The High Court's ruling that the classification was artificial was overturned, and the appeals of the Department were allowed.