https://www.taxtmi.com/caselaws?id=57421 The Tribunal reversed the decision of the Appellate Assistant Commissioner and allowed the appeal filed by the revenue. It held that the assessee, who let out the property to his employer and occupied it as a sub-tenant, was not eligible for the deduction under section 23(2) of the Income-tax Act for self-occupied property. The Tribunal emphasized that the deduction is available only when the owner resides in his own house, not as a tenant, and since the property was let out, the provision did not apply in this case. en-us Thu, 09 May 1985 00:00:00 +0530 Fri, 10 Dec 2010 11:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57421 The Tribunal reversed the decision of the Appellate Assistant Commissioner and allowed the appeal filed by the revenue. It held that the assessee, who let out the property to his employer and occupied it as a sub-tenant, was not eligible for the deduction under section 23(2) of the Income-tax Act for self-occupied property. The Tribunal emphasized that the deduction is available only when the owner resides in his own house, not as a tenant, and since the property was let out, the provision did not apply in this case. Case-Laws Income Tax Thu, 09 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57421