Self occupation exemption: executor residing in estate property lacks beneficial ownership and cannot claim the exemption. An executor holds estate property only for representation and has no beneficial interest; the pre amendment self occupation exemption applied only to houses belonging beneficially to the assessee. Consequently an executor qua executor who merely resides in an estate house cannot claim the exemption and may owe rent to the estate unless an express right of residence is granted to him in that capacity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self occupation exemption: executor residing in estate property lacks beneficial ownership and cannot claim the exemption.
An executor holds estate property only for representation and has no beneficial interest; the pre amendment self occupation exemption applied only to houses belonging beneficially to the assessee. Consequently an executor qua executor who merely resides in an estate house cannot claim the exemption and may owe rent to the estate unless an express right of residence is granted to him in that capacity.
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