https://www.taxtmi.com/caselaws?id=58760 Exemption under section 33(1)(n) of the Estate Duty Act was treated as dependent on whether the property, or the relevant part of it, was used as a residence, not on the deceased living there in solitary occupation. Residential use by the deceased with family or co-owners was sufficient, because a narrower reading would defeat the object of the relief. On the facts, the deceased stayed in the Baroda house when on leave or otherwise at Baroda, and his residential use of the 1/4th share was established. The exemption was therefore available in respect of that share. en-us Mon, 25 Jun 1984 00:00:00 +0530 Tue, 21 Dec 2010 18:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58760 Exemption under section 33(1)(n) of the Estate Duty Act was treated as dependent on whether the property, or the relevant part of it, was used as a residence, not on the deceased living there in solitary occupation. Residential use by the deceased with family or co-owners was sufficient, because a narrower reading would defeat the object of the relief. On the facts, the deceased stayed in the Baroda house when on leave or otherwise at Baroda, and his residential use of the 1/4th share was established. The exemption was therefore available in respect of that share. Case-Laws Income Tax Mon, 25 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58760