https://www.taxtmi.com/caselaws?id=25099 The court held that the assessee was not entitled to the statutory deduction under section 23(2) of the Income-tax Act, 1961, as the property was not occupied by her for her own residence. The court referenced a previous case where occasional personal use justified the deduction, which was not the case here. Regarding the deduction of interest claim against interest income, the court allowed a partial deduction of Rs. 5,102.36 but disallowed the remaining interest claim, except for the interest paid to her minor children. The court ruled in favor of the Revenue for the first issue and partially in favor of the assessee for the second issue. en-us Tue, 29 Sep 1987 00:00:00 +0530 Mon, 25 Jan 2010 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25099 The court held that the assessee was not entitled to the statutory deduction under section 23(2) of the Income-tax Act, 1961, as the property was not occupied by her for her own residence. The court referenced a previous case where occasional personal use justified the deduction, which was not the case here. Regarding the deduction of interest claim against interest income, the court allowed a partial deduction of Rs. 5,102.36 but disallowed the remaining interest claim, except for the interest paid to her minor children. The court ruled in favor of the Revenue for the first issue and partially in favor of the assessee for the second issue. Case-Laws Income Tax Tue, 29 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25099