1986 (6) TMI 89 - AT - Income Tax

Summary

The appeals were filed by the assessee against disallowance of the claim under s. 23(1). The issue was whether each portion of a building, let out to tenants, qualifies as a separate residential unit for deduction. The ITAT Hyderabad-B held that each residential unit within the building, consisting of six apartments, qualifies as an independent unit for residential purposes. The order of the CIT (A) disallowing the claim was set aside, and the appeal was allowed.