Supreme Court of India
Maharao Bhim Singh of Kota Thr.maharao Brij Raj Singh, Kota v. Commissioner of Income-tax, Rajasthan-11, Jaipur
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered opinion that the view taken by the M.P. High Court in Bharatchandra Banjdeo's case (supra) and the Rajasthan High Court in H.H. Maharao Bhim Singhji's case (supra) is a correct view. 207 c 208 c SUPREME COURT REPORTS f20161 11 S.C.R.
Judgment, page 15
From the headnote
Income Tax Act, 1961: s. 10(19A) - Exemption ji·om payment of income-tax on the residential palace of the Ruler - Part of the residential palace found to be in occupation of tenant and remaining in occupation of the Ruler for his residence - Ruler entitled to claim exemption for whole of his residential palace u/s. 1O(l9A) or such exemption would confine only to that portion of palace in his actual occupation - Held: Even if the Ruler had let out the portion of his residential palace, yet he would continue to enjoy the exemption in respect of entire palace because it is not possible to split
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