https://www.taxtmi.com/caselaws?id=188617 Rental income from Umaid Bhawan Palace was held to fall within the exemption for the official residence of an ex-ruler, because a palace declared as such cannot be split into separate portions for differential tax treatment. Once the entire palace is treated as the official residence, the statutory exemption extends to the whole property, including the let-out portion. The Tribunal was therefore justified in treating the rental income as exempt under section 10(19A), and the reference application was not accepted. en-us Wed, 10 Oct 2001 00:00:00 +0530 Fri, 09 Dec 2016 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188617 Rental income from Umaid Bhawan Palace was held to fall within the exemption for the official residence of an ex-ruler, because a palace declared as such cannot be split into separate portions for differential tax treatment. Once the entire palace is treated as the official residence, the statutory exemption extends to the whole property, including the let-out portion. The Tribunal was therefore justified in treating the rental income as exempt under section 10(19A), and the reference application was not accepted. Case-Laws Income Tax Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188617