In a significant judgement, the Apex Court ruled that excluding a Sikkimese woman just because she married a non-Sikkimese person after April 1 2008 from exception u.s 10 (26AAA) of the Income Tax Act is discriminatory and unconstitutional. In the instant case, the petitioners argued that provision u.s 10(26AAA) of the Act of 1961 that
“Woman is Not a Chattel has Identity of Her Own” SC Strikes Down Provision Of Income Tax Act Discriminating Against Sikkimese Women Marrying Non-Sikkimese Men
