https://www.taxtmi.com/caselaws?id=14241 For residential property exemptions under estate duty and analogous tax provisions, the requirement that a house be used for residential purposes is to be read pragmatically, not pedantically. Actual physical occupation throughout the year is not essential if the property is kept ready for personal residential use and is not let out or diverted to commercial use. Applying that approach, the Delhi HC held that the house remained in readiness for residence and had not been let out after the relevant date, so the deduction could not be disallowed and the issue was decided in favour of the accountable person. en-us Fri, 30 Mar 2001 00:00:00 +0530 Tue, 14 Jul 2009 16:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14241 For residential property exemptions under estate duty and analogous tax provisions, the requirement that a house be used for residential purposes is to be read pragmatically, not pedantically. Actual physical occupation throughout the year is not essential if the property is kept ready for personal residential use and is not let out or diverted to commercial use. Applying that approach, the Delhi HC held that the house remained in readiness for residence and had not been let out after the relevant date, so the deduction could not be disallowed and the issue was decided in favour of the accountable person. Case-Laws Income Tax Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14241