https://www.taxtmi.com/caselaws?id=60820 The tribunal upheld the decision of the Commissioner (Appeals) to reduce the addition to the assessee's income from Rs. 6,000 to Rs. 834 for the assessment year 1980-81. It determined that the income from the self-occupied portion should be computed as if the Hindu Undivided Family (HUF) was the owner, in accordance with relevant tax provisions. The tribunal emphasized that an HUF can have its own residence, and the property's self-occupation by family members should be considered a residence under the law. The revenue's appeal was dismissed, favoring the taxpayer in tax matters. en-us Fri, 22 Jul 1983 00:00:00 +0530 Sat, 08 Jan 2011 11:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60820 The tribunal upheld the decision of the Commissioner (Appeals) to reduce the addition to the assessee's income from Rs. 6,000 to Rs. 834 for the assessment year 1980-81. It determined that the income from the self-occupied portion should be computed as if the Hindu Undivided Family (HUF) was the owner, in accordance with relevant tax provisions. The tribunal emphasized that an HUF can have its own residence, and the property's self-occupation by family members should be considered a residence under the law. The revenue's appeal was dismissed, favoring the taxpayer in tax matters. Case-Laws Income Tax Fri, 22 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60820