Supreme Court rules entire Umed Bhawan Palace rental income tax-exempt u/s 10(19A), not limited to occupied section.

Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC .....

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