Commissioner of Income-tax, Jaipur vs. Shri Maharao Bhim Singh of Kota through Maharao Brij Raj Singh, Kota

Income Tax Act, 1961–Sec. 10(19A)–Reference–Income received by Ex-ruler from part of palace which was declared his official residence–Whether would be exempted from income tax ?–Held, the part of palace which has been let out and possession have been parted to third party, whether by actually utilizing it or keeping it vacant but retaining its control, its shall be for the purpose of Sec. 10(19A) deemed to be his occupation, however, he shall be disentitled for exemption from income tax on the annual value of such part of palace.