1984 (10) TMI 26

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....ered by D. K. KAPUR J.-This is an application under section 256(2) of the Income-tax Act, 1961, claiming that a question of law arises out of the Tribunal's order. The question claimed is as follows: " Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee was entitled to the exemption claimed under section 23(3) ? " The T....

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....was entitled to the exemption provided by section 23(3) of the Income-tax Act, 1961. The exemption is to be granted when a person by reason of his employment, business or profession carried on at any other place has to reside at that other place in a building not belonging to him. It is clear that the assessee is residing in a building not belonging to him and he is residing there because his offi....

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....to reside at his official residence by reason of his office, it follows that he is residing at some other place in a building not belonging to him because of the reasons mentioned in section 23(3) of the Act. So, the answer to the question is self-evident.. One can visualise examples of many officials and dignitaries under the Constitution and even otherwise having to reside in official residences....