A partnership Firm can’t claim sec. 10(26) exemption though its partners belong to Scheduled Tribe

INCOME TAX: Where assessee, a partnership firm, claimed exemption under section 10(26) contending that partners of firm belonged to Khasi Scheduled Tribe under article 366 of the Constitution and, thus, firm was entitled to section 10(26) exemption, since a partnership firm cannot be accepted as a member of Scheduled Tribe, said exemption could not be granted to assessee

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000190568/a-partnership-firm-can’t-claim-sec-1026-exemption-though-its-partners-belong-to-scheduled-tribe.aspx