https://www.taxtmi.com/caselaws?id=64429 Section 23(2) self-occupation benefit extends to a Hindu undivided family because the provision does not confine residential occupation to an individual, and singular expressions may include the plural under the General Clauses Act. Rental income from a commercial flat lacking legal conveyance or registration in the assessee's name cannot be assessed under income from house property, as that treatment requires legally supported ownership; it is assessable under income from other sources. The stated principles provide self-occupation relief to an eligible Hindu undivided family while denying house-property treatment without legal title. en-us Fri, 29 Apr 1988 00:00:00 +0530 Mon, 07 Feb 2011 18:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64429 Section 23(2) self-occupation benefit extends to a Hindu undivided family because the provision does not confine residential occupation to an individual, and singular expressions may include the plural under the General Clauses Act. Rental income from a commercial flat lacking legal conveyance or registration in the assessee's name cannot be assessed under income from house property, as that treatment requires legally supported ownership; it is assessable under income from other sources. The stated principles provide self-occupation relief to an eligible Hindu undivided family while denying house-property treatment without legal title. Case-Laws Income Tax Fri, 29 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64429