https://www.taxtmi.com/caselaws?id=10526 Relief under clause (c) of the second proviso to section 23(1) of the Income-tax Act, 1961 is confined to a residential building comprising one or more residential units. The decisive test is the residential character of the unit and its actual use; where the property is let out from the outset for commercial or other non-residential purposes, the relief is unavailable. On the stated facts, the building was let to a company for non-residential use, and the assessee was therefore not entitled to the deduction. en-us Fri, 29 Oct 2004 00:00:00 +0530 Fri, 17 Jul 2009 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10526 Relief under clause (c) of the second proviso to section 23(1) of the Income-tax Act, 1961 is confined to a residential building comprising one or more residential units. The decisive test is the residential character of the unit and its actual use; where the property is let out from the outset for commercial or other non-residential purposes, the relief is unavailable. On the stated facts, the building was let to a company for non-residential use, and the assessee was therefore not entitled to the deduction. Case-Laws Income Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10526