https://www.taxtmi.com/caselaws?id=70414 The Tribunal allowed the appeal in favor of the assessee-HUF, holding that the allowance under section 23(2) of the Income-tax Act could not be denied to a Hindu undivided family. The Tribunal disagreed with the Commissioner's interpretation that limited the application of the section to living individuals, emphasizing that the provision was beneficial to the assessee as the house was occupied by the owner. The Tribunal criticized the Commissioner's order as discriminatory and untenable, citing the recognition of HUF as having a residence under the Income-tax Act and the longstanding application of the provision to HUFs nationwide. en-us Wed, 30 Jan 1991 00:00:00 +0530 Thu, 23 May 2013 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70414 The Tribunal allowed the appeal in favor of the assessee-HUF, holding that the allowance under section 23(2) of the Income-tax Act could not be denied to a Hindu undivided family. The Tribunal disagreed with the Commissioner's interpretation that limited the application of the section to living individuals, emphasizing that the provision was beneficial to the assessee as the house was occupied by the owner. The Tribunal criticized the Commissioner's order as discriminatory and untenable, citing the recognition of HUF as having a residence under the Income-tax Act and the longstanding application of the provision to HUFs nationwide. Case-Laws Income Tax Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70414