https://www.taxtmi.com/caselaws?id=36909 The court held that the assessee, who occupied a house owned by him as rent-free quarters provided by his employer-company, was not entitled to claim the statutory allowance for self-occupation under section 23(2) of the Income-tax Act, 1961. The court emphasized that to qualify for the relief under section 23(2), the house must be occupied by the owner solely for residential purposes, which was not the case here as the owner was deemed a sub-tenant of the employer-company. The court found that the Tribunal's decision aligning with sections 22 and 23 was correct, denying the assessee's claim for the statutory allowance. en-us Mon, 02 Jul 1979 00:00:00 +0530 Thu, 25 Mar 2010 12:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36909 The court held that the assessee, who occupied a house owned by him as rent-free quarters provided by his employer-company, was not entitled to claim the statutory allowance for self-occupation under section 23(2) of the Income-tax Act, 1961. The court emphasized that to qualify for the relief under section 23(2), the house must be occupied by the owner solely for residential purposes, which was not the case here as the owner was deemed a sub-tenant of the employer-company. The court found that the Tribunal's decision aligning with sections 22 and 23 was correct, denying the assessee's claim for the statutory allowance. Case-Laws Income Tax Mon, 02 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36909