TMI Blog1984 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income-tax Act, 1961, claiming that a question of law arises out of the Tribunal's order. The question claimed is as follows: " Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee was entitled to the exemption claimed under section 23(3) ? " The Tribunal bid refused to make a reference under section 256(1) on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. The exemption is to be granted when a person by reason of his employment, business or profession carried on at any other place has to reside at that other place in a building not belonging to him. It is clear that the assessee is residing in a building not belonging to him and he is residing there because his official business requires him to reside there. The controversy that can be ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is residing at some other place in a building not belonging to him because of the reasons mentioned in section 23(3) of the Act. So, the answer to the question is self-evident.. One can visualise examples of many officials and dignitaries under the Constitution and even otherwise having to reside in official residences instead of their own residences by reason of their office. The section woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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