https://www.taxtmi.com/caselaws?id=27333 The Court ruled in favor of the assessee, holding that the entire income from the palace of the ex-Ruler should be exempt from income-tax under Section 10(19A) of the Income-tax Act. The judgment clarified that the exemption applies to the palace as a whole if it serves as the official residence of the Ruler, rejecting the Revenue's argument for partial exemption based on occupation. This decision provides clarity on the interpretation of the provision and upholds the full exemption of income from the palace in question. en-us Tue, 29 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 11:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27333 The Court ruled in favor of the assessee, holding that the entire income from the palace of the ex-Ruler should be exempt from income-tax under Section 10(19A) of the Income-tax Act. The judgment clarified that the exemption applies to the palace as a whole if it serves as the official residence of the Ruler, rejecting the Revenue's argument for partial exemption based on occupation. This decision provides clarity on the interpretation of the provision and upholds the full exemption of income from the palace in question. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27333