Differentiation made by State between Central and State Govt employees u/s 10 (10 AA) of Income Tax Act is not Discriminatory: Patna HC [Read Order]

Differentiation made by state between central and state govt employees u/s 10 (10 AA) of Income Tax Act is not discriminatory, rules Patna HC

By Kalyani B. Nair - On March 5, 2024 3:17 pm - 2 mins read

Differentiation - State - Central - State Govt employees - Income Tax Act - Discriminatory - Patna HC - taxscan

The Patna High Court observed that differentiation made by State between Central and State Government employees under Section 10 (10 AA) of the Income Tax Act, 1961 is not discriminatory and not violative of Article 14 of the Constitution of India. According to the writ petition filed prior to his retirement, he made a case…

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