https://www.taxtmi.com/caselaws?id=66762 Self-contained apartments let out for residential occupation may each qualify as separate residential units for deduction under the second proviso to section 23(1) of the Income-tax Act. The presence of common amenities, including a single entrance, common passage, municipal tap connection and shared electricity arrangement, did not negate the independent character of each flat because each provided complete residential accommodation. On the facts, the building comprised six distinct residential units, so the deduction was available in respect of each unit and the disallowance was set aside. en-us Mon, 30 Jun 1986 00:00:00 +0530 Mon, 07 Mar 2011 11:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66762 Self-contained apartments let out for residential occupation may each qualify as separate residential units for deduction under the second proviso to section 23(1) of the Income-tax Act. The presence of common amenities, including a single entrance, common passage, municipal tap connection and shared electricity arrangement, did not negate the independent character of each flat because each provided complete residential accommodation. On the facts, the building comprised six distinct residential units, so the deduction was available in respect of each unit and the disallowance was set aside. Case-Laws Income Tax Mon, 30 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66762