https://www.taxtmi.com/caselaws?id=27432 Clause (b) of the second proviso to section 23(1) was stated to attach the housing benefit to a building comprising one or more residential units constructed during the specified period, without making relief depend on the tenant's later use of the premises. The restriction that the building must actually be used for residential purposes by the occupant was rejected as unsupported by the text, applying the principle that nothing can be read into a fiscal provision beyond its words. The only stated withdrawal of the benefit arises where the owner occupies the residential building and claims the separate advantage under section 23(2), and the assessee was said to qualify for deduction for each residential unit. en-us Tue, 07 Aug 1984 00:00:00 +0530 Fri, 12 Feb 2010 17:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27432 Clause (b) of the second proviso to section 23(1) was stated to attach the housing benefit to a building comprising one or more residential units constructed during the specified period, without making relief depend on the tenant's later use of the premises. The restriction that the building must actually be used for residential purposes by the occupant was rejected as unsupported by the text, applying the principle that nothing can be read into a fiscal provision beyond its words. The only stated withdrawal of the benefit arises where the owner occupies the residential building and claims the separate advantage under section 23(2), and the assessee was said to qualify for deduction for each residential unit. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27432