https://www.taxtmi.com/caselaws?id=168787 A fractional co-heirship in a house does not, by itself, satisfy the requirement of a dwelling house maintained for an assessee within the taxable territories under section 4A(a)(ii) of the Income-tax Act, 1922. The house was actually occupied by other co-heirs as their own dwelling, while the assessee's wife and children lived elsewhere and his temporary visits did not make the property his home. The statutory test required more than the existence of property in India: the assessee had to be able to occupy it as of right and the house had to be maintained for his benefit. On those facts, the condition was not met, and the view was against the Revenue and in favour of the assessee. en-us Thu, 09 Feb 1961 00:00:00 +0530 Thu, 26 Mar 2015 15:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168787 A fractional co-heirship in a house does not, by itself, satisfy the requirement of a dwelling house maintained for an assessee within the taxable territories under section 4A(a)(ii) of the Income-tax Act, 1922. The house was actually occupied by other co-heirs as their own dwelling, while the assessee's wife and children lived elsewhere and his temporary visits did not make the property his home. The statutory test required more than the existence of property in India: the assessee had to be able to occupy it as of right and the house had to be maintained for his benefit. On those facts, the condition was not met, and the view was against the Revenue and in favour of the assessee. Case-Laws Income Tax Thu, 09 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168787