https://www.taxtmi.com/caselaws?id=29071 Exemption under section 23(3) of the Income-tax Act, 1961 is available only when the assessee proves an inability to occupy the residential house because employment, business or profession elsewhere required residence in another building not belonging to him. The decisive requirement is a direct nexus between living elsewhere and the exigencies of work. On the Tribunal's findings, the assessee stayed with his father for personal convenience, not because of any business compulsion, and there was no material showing that he could not occupy the house while carrying on the partnership business. The exemption was therefore not available. en-us Fri, 19 Mar 1982 00:00:00 +0530 Wed, 10 Mar 2010 16:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29071 Exemption under section 23(3) of the Income-tax Act, 1961 is available only when the assessee proves an inability to occupy the residential house because employment, business or profession elsewhere required residence in another building not belonging to him. The decisive requirement is a direct nexus between living elsewhere and the exigencies of work. On the Tribunal's findings, the assessee stayed with his father for personal convenience, not because of any business compulsion, and there was no material showing that he could not occupy the house while carrying on the partnership business. The exemption was therefore not available. Case-Laws Income Tax Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29071