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2012 (6) TMI 539 - GUJARAT HIGH COURTIncome from house property - Determination of annual value - self occupied property - Whether HUF can claim benefit of self occupancy u/s 23(2) - held that:- (i) the benefit of section 23(2) is available if the house is in occupation of the owner for the purpose of his own residence ; and (ii) a partnership firm, which is a fictional entity, cannot physically reside and so a partnership firm cannot claim the benefit of the provision, which is available to an assessable entity only. The question arises as to, whether a Hindu undivided family can be held to be a fictional entity? The answer will be in the negative. A Hindu undi- vided family is nothing but a group of individuals related to each other by blood relations, or in a certain manner. A Hindu undivided family can be seen being a family of a group of natural persons. There is no dispute that the said family can reside in the house, which belongs to the Hindu undi- vided family. A family cannot consist of artificial persons. HUF is entitled for benefit of Section 23(2) in respect of self occupied property.
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