Association Of Old Settlers Of Sikkim vs Union Of India

The Supreme Court examined the validity of Section 10(26AAA) of the Income Tax Act, 1961, which defines 'Sikkimese' and excludes certain Indians from tax exemptions. The petitioners challenged the exclusion of Indians settled in Sikkim before 1975 and Sikkimese women marrying non-Sikkimese after 2008. The Court analyzed the constitutional and legal validity of these exclusions, ultimately upholding the provisions. The judgment clarifies the scope of tax exemptions related to Sikkimese residents and women marrying outside the community.