https://www.taxtmi.com/caselaws?id=9587 The court upheld the Tribunal's decision, ruling that two buildings constituted a single self-occupied house exclusively used for residential purposes by the assessee under section 7(4) of the Wealth-tax Act, 1957. The judgment favored the assessee, emphasizing the common boundaries of the buildings and the absence of commercial use, ultimately concluding that the two buildings qualified as one house. en-us Wed, 10 Aug 2005 00:00:00 +0530 Sat, 27 Jun 2009 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9587 The court upheld the Tribunal's decision, ruling that two buildings constituted a single self-occupied house exclusively used for residential purposes by the assessee under section 7(4) of the Wealth-tax Act, 1957. The judgment favored the assessee, emphasizing the common boundaries of the buildings and the absence of commercial use, ultimately concluding that the two buildings qualified as one house. Case-Laws Wealth-tax Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9587