https://www.taxtmi.com/caselaws?id=71592 Deduction under section 32AB was treated as available for safe deposit lockers installed in a bank's segregated strong room. The strong room was kept apart from the administrative office area, used only for locker operations, and aligned with banking guidelines requiring lockers to be located in a separate strong room. On those facts, the strong room was not regarded as part of the office premises, so the statutory benefit could not be denied on that basis. The disallowance was reversed in favour of the assessee. en-us Thu, 10 Aug 2000 00:00:00 +0530 Mon, 25 Apr 2011 18:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71592 Deduction under section 32AB was treated as available for safe deposit lockers installed in a bank's segregated strong room. The strong room was kept apart from the administrative office area, used only for locker operations, and aligned with banking guidelines requiring lockers to be located in a separate strong room. On those facts, the strong room was not regarded as part of the office premises, so the statutory benefit could not be denied on that basis. The disallowance was reversed in favour of the assessee. Case-Laws Income Tax Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71592