1984 (10) TMI 26 - HC - Income Tax

Summary

The High Court of Delhi dismissed an application under section 256(2) of the Income-tax Act, 1961, regarding the exemption claimed under section 23(3). The court held that the assessee, a sitting judge, was entitled to the exemption as he resided in a building not belonging to him due to his official duties, even though the properties were in Delhi and New Delhi. The court declined to make a reference as the answer to the legal question was self-evident.