https://www.taxtmi.com/caselaws?id=29029 Exemption under section 33(1)(n) of the Estate Duty Act was confined to a house or part thereof belonging to the deceased and exclusively used by the deceased for residence. The deceased had only a right of free residence under the trust deed, not ownership of the house, so the property itself could not qualify for the exemption; the relevant interest was only a cesser of interest under section 7(1) read with section 40. As the deceased was also not shown to be in exclusive occupation of the entire premises, the statutory conditions for exemption were not satisfied and the claim failed. en-us Tue, 20 Jul 1982 00:00:00 +0530 Wed, 10 Mar 2010 13:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29029 Exemption under section 33(1)(n) of the Estate Duty Act was confined to a house or part thereof belonging to the deceased and exclusively used by the deceased for residence. The deceased had only a right of free residence under the trust deed, not ownership of the house, so the property itself could not qualify for the exemption; the relevant interest was only a cesser of interest under section 7(1) read with section 40. As the deceased was also not shown to be in exclusive occupation of the entire premises, the statutory conditions for exemption were not satisfied and the claim failed. Case-Laws Income Tax Tue, 20 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29029