https://www.taxtmi.com/caselaws?id=27183 The annual letting value of Manik Bagh Palace was held exempt from income-tax under the Part B States (Taxation Concessions) Order, 1950 because the palace had been recognised and treated as the Ruler's official residence. The exemption was not lost merely because the trust claimed the property, since the beneficiary remained the recognised Ruler and the Order did not require continuous occupation of one palace at all times. The Revenue's reliance on representative-assessee principles did not change the application of the concessional order on these facts, and the result was in favour of the assessee. en-us Wed, 23 Jan 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27183 The annual letting value of Manik Bagh Palace was held exempt from income-tax under the Part B States (Taxation Concessions) Order, 1950 because the palace had been recognised and treated as the Ruler's official residence. The exemption was not lost merely because the trust claimed the property, since the beneficiary remained the recognised Ruler and the Order did not require continuous occupation of one palace at all times. The Revenue's reliance on representative-assessee principles did not change the application of the concessional order on these facts, and the result was in favour of the assessee. Case-Laws Income Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27183