1982 (3) TMI 34

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..... .T. Act, 1961, by the Income-tax Appellate Tribunal is as follows: "Whether, on the facts and in the circumstances of the case, there is justification in law to hold that the applicant is not entitled to exemption under section 23(3)(a) of the Income-tax Act, 1961 ? " The reference relates to assessment years 1969-70 to 1972-73. The facts found by the Tribunal are that the assessee lives with .....

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..... ness or profession carried on at any other place, he has to reside at that other place in building not belonging to him. Some nexus between the fact of residing in a building not belonging to the assessee and his employment, business or profession must be shown before the benefit under s. 23(3) can be claimed in respect of the residential house which is not occupied by the assessee. On the finding .....

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