https://www.taxtmi.com/caselaws?id=29291 Section 33(1)(n) of the Estate Duty Act was construed as an exemption for a house, or part of a house, exclusively used by the deceased for residence, and not as an unrestricted monetary ceiling for the whole property. Because exemption provisions are to be strictly construed, the relief cannot be extended to value beyond the portion actually used as a residence merely because only part of the house was occupied. The statutory words "such house" were treated as limiting the benefit to the residential portion, so where only part of the property was used for residence, the exemption applies only on a proportionate basis. en-us Mon, 27 Jul 1981 00:00:00 +0530 Fri, 12 Mar 2010 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29291 Section 33(1)(n) of the Estate Duty Act was construed as an exemption for a house, or part of a house, exclusively used by the deceased for residence, and not as an unrestricted monetary ceiling for the whole property. Because exemption provisions are to be strictly construed, the relief cannot be extended to value beyond the portion actually used as a residence merely because only part of the house was occupied. The statutory words "such house" were treated as limiting the benefit to the residential portion, so where only part of the property was used for residence, the exemption applies only on a proportionate basis. Case-Laws Income Tax Mon, 27 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29291