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<h1>Sitting judge entitled to exemption for residing in non-owned building for official duties</h1> The High Court of Delhi dismissed the application under section 256(2) of the Income-tax Act, 1961, regarding exemption claimed under section 23(3). The ... House Property, Reference The High Court of Delhi dismissed an application under section 256(2) of the Income-tax Act, 1961, regarding the exemption claimed under section 23(3). The court held that the assessee, a sitting judge, was entitled to the exemption as he resided in a building not belonging to him due to his official duties, even though the properties were in Delhi and New Delhi. The court declined to make a reference as the answer to the legal question was self-evident.