TMI Blog1995 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... mely, Miscellaneous Civil Cases Nos. 494 of 1995, 493 of 1995, and 492 of 1995 have been filed by the Revenue under section 256(2) of the Income-tax Act, 1961, to direct the Appellate Tribunal to state the case and make a reference. The common assessee is the former ruler of Ratlam State. These cases relate to different assessment years. We dispose of the four cases by this order. The common que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is official residence by virtue of the declaration by the Central Government under paragraph 13 of the Merged States (Taxation Concessions) Order, 1949, or paragraph 15 of the Part B States (Taxation Concessions) Order, 1950. The dispute in this case relates to a building belonging to the assessee-Ruler, which was his official residence before the commencement of the 26th Amendment to the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that nevertheless the entire building is exempt for the purpose of the wealth-tax. It is held that the expression " any one building " has been used only to indicate that not more than one building can be exempt. The intention of the Legislature was not that if a building is in the occupation of the assessee, the value of part of the building, which has been rented out, could be reckoned for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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