https://www.taxtmi.com/caselaws?id=70531 The Tribunal partially allowed the appeals, affirming the assessee's entitlement to exemption under section 23(2)(i) for a flat in Bombay occupied by the father, while dismissing the claim under section 23(3)(a) due to the father's use not constituting a benefit. en-us Tue, 27 Jun 1978 00:00:00 +0530 Sat, 16 Apr 2011 16:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70531 The Tribunal partially allowed the appeals, affirming the assessee's entitlement to exemption under section 23(2)(i) for a flat in Bombay occupied by the father, while dismissing the claim under section 23(3)(a) due to the father's use not constituting a benefit. Case-Laws Income Tax Tue, 27 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70531