https://www.taxtmi.com/caselaws?id=35949 The High Court of Kerala ruled that the term "building comprising one or more residential units" under section 23(1)(b) of the Income-tax Act, 1961 should refer to structures with separate dwelling units, not individual rooms within a single building. The court held that the assessee's claim of each room as a distinct residential unit was not valid, as the rooms shared common facilities and entrances. Therefore, the court decided in favor of the department, denying the tax benefits claimed by the assessee for each room. en-us Wed, 17 Sep 1980 00:00:00 +0530 Thu, 18 Mar 2010 11:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35949 The High Court of Kerala ruled that the term "building comprising one or more residential units" under section 23(1)(b) of the Income-tax Act, 1961 should refer to structures with separate dwelling units, not individual rooms within a single building. The court held that the assessee's claim of each room as a distinct residential unit was not valid, as the rooms shared common facilities and entrances. Therefore, the court decided in favor of the department, denying the tax benefits claimed by the assessee for each room. Case-Laws Income Tax Wed, 17 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35949