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TMI Blog1985 (12) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... s the chairman and managing director of a joint sector undertaking and was posted inDelhiin that capacity during the relevant previous year. He was residing, during the said previous year, at C-II-67, Bapa Nagar, a Government flat. This flat had been allotted to his wife in her capacity as a senior officer of the Indian Council of Medical Research. 3. The assessee was also the owner during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as assessable only under the head 'Income from other sources'. The AAC, however, relying on the decision of the Special Bench of the Tribunal in ITO v. R.K. Sawhney [1982] 2 ITD 207 (Delhi) held as already noted, that assessment was to be under the head 'Income from house property'. 5. We have heard Smt. S. Kapila, the departmental representative. She contended arguing the departmental appeal, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving been allotted a flat at Bapa Nagar. It was obligatory upon him to stay in that flat at Bapa Nagar, as a family man. While the flat owned by him was in one place (Golf Links) he had to reside at another place (Bapa Nagar) in a building not belonging to him. Hence, he was entitled to the exemption. 7. Smt. Kapila opposes the above submissions. She points out that the exemption is available fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing the statute. 8. We have considered the position. The interpretative process has no clearly defined boundaries. The dividing line between interpretation and judicial legislation can often be very thin. As Justice Holmes remarked, judges do legislate but then the exercise is interstitial rather than molecular. Hence, we find substance in the submissions for the revenue. The Legislature has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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