https://www.taxtmi.com/caselaws?id=56868 Exemption under section 33(1)(n) of the Estate Duty Act applies to one house, or part of a house, exclusively used by the deceased for residence. The Morvi house qualified because the deceased owned it, the will indicated that he often stayed there, and there was no material showing it had been let out or used by others. Exclusive residential use does not require continuous physical occupation, and residence elsewhere does not by itself defeat the exemption. Structural damage or flood impact also does not change the house's residential character for this purpose. Additional documents not produced before the lower authorities cannot be read in evidence absent permission for additional evidence. en-us Thu, 23 Oct 1986 00:00:00 +0530 Tue, 07 Dec 2010 11:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56868 Exemption under section 33(1)(n) of the Estate Duty Act applies to one house, or part of a house, exclusively used by the deceased for residence. The Morvi house qualified because the deceased owned it, the will indicated that he often stayed there, and there was no material showing it had been let out or used by others. Exclusive residential use does not require continuous physical occupation, and residence elsewhere does not by itself defeat the exemption. Structural damage or flood impact also does not change the house's residential character for this purpose. Additional documents not produced before the lower authorities cannot be read in evidence absent permission for additional evidence. Case-Laws Income Tax Thu, 23 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56868