https://www.taxtmi.com/caselaws?id=58902 The Tribunal dismissed both appeals, upholding the decisions of the I.T. authorities regarding the denial of exemptions under section 54 of the Income Tax Act based on the occupancy of properties by family members. The judgment emphasized the strict interpretation of statutory conditions, ruling that the term "parent" did not include father-in-law for the purpose of claiming exemptions. The Tribunal relied on dictionary meanings and legal precedents to affirm that the properties were not eligible for exemption under section 54. en-us Thu, 22 Aug 1991 00:00:00 +0530 Wed, 22 Dec 2010 16:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58902 The Tribunal dismissed both appeals, upholding the decisions of the I.T. authorities regarding the denial of exemptions under section 54 of the Income Tax Act based on the occupancy of properties by family members. The judgment emphasized the strict interpretation of statutory conditions, ruling that the term "parent" did not include father-in-law for the purpose of claiming exemptions. The Tribunal relied on dictionary meanings and legal precedents to affirm that the properties were not eligible for exemption under section 54. Case-Laws Income Tax Thu, 22 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58902