Supreme Court · 2016 INSC 1099 · Decided 5 December 2016
Maharao Bhim Singh of Kota THR.MAHARAO Brij Raj Singh, Kota v. Commissioner of Income-Tax, RAJASTHAN-11, Jaipur
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1099 · [2016] 11 S.C.R. 193
- Case number
- CIVIL APPEAL No. 2812/2015
- Decided
- 5 December 2016
- Bench
- RANJAN GOGOI, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 10(19A), 10
Headnote
Income Tax Act, 1961: s. 10(19A) - Exemption ji·om payment of income-tax on the residential palace of the Ruler - Part of the residential palace found to be in occupation of tenant and remaining in occupation of the Ruler for his residence - exemption for whole of his residential palace u/s. 1O(l9A) or such exemption would confine only to that portion of palace in his actual occupation - Held: Even if the Ruler had let out the portion of his residential palace, yet he would continue to enjoy the exemption in respect of entire palace
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