https://www.taxtmi.com/caselaws?id=168786 A dwelling place under section 4A(a)(ii) of the Income-tax Act, 1922 means more than a house or temporary residence; it must be a home available to the assessee with a sense of permanency and an enforceable right of occupation. Ownership alone is immaterial, and occasional residence by the assessee or family members is insufficient. The decisive question is whether the premises were set apart and maintained for the assessee so that he could live there as of right without needing permission. On the facts, the house remained the father's dwelling house and was not shown to have been maintained for the assessee as his home; the answer was therefore in the negative. en-us Wed, 06 Feb 1957 00:00:00 +0530 Thu, 26 Mar 2015 15:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168786 A dwelling place under section 4A(a)(ii) of the Income-tax Act, 1922 means more than a house or temporary residence; it must be a home available to the assessee with a sense of permanency and an enforceable right of occupation. Ownership alone is immaterial, and occasional residence by the assessee or family members is insufficient. The decisive question is whether the premises were set apart and maintained for the assessee so that he could live there as of right without needing permission. On the facts, the house remained the father's dwelling house and was not shown to have been maintained for the assessee as his home; the answer was therefore in the negative. Case-Laws Income Tax Wed, 06 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168786