https://www.taxtmi.com/caselaws?id=27040 The expression "other place" in section 23(3) of the Income-tax Act was treated as wider than "other town", and the availability of the exemption depended on the facts of each case. On the facts stated, the assessee was required by reason of office to reside in an official residence at New Delhi while keeping his own residential house in Delhi vacant, so the proposed reference under section 256(2) raised no debatable question of law. No reference was therefore called for, and the request for reference failed. en-us Wed, 17 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 13:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27040 The expression "other place" in section 23(3) of the Income-tax Act was treated as wider than "other town", and the availability of the exemption depended on the facts of each case. On the facts stated, the assessee was required by reason of office to reside in an official residence at New Delhi while keeping his own residential house in Delhi vacant, so the proposed reference under section 256(2) raised no debatable question of law. No reference was therefore called for, and the request for reference failed. Case-Laws Income Tax Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27040