Maharao Bhim Singh Thr.Maharao ... vs C.I.T.,Jaipur

The Supreme Court addressed the taxability of rental income derived by the appellant, the Ruler of Kota, from a portion of his official residence, Umed Bhawan Palace, requisitioned by the Ministry of Defence. The Court interpreted Section 10(19A) of the Income Tax Act, 1961, concluding that the exemption from income tax applies to the entire official residence, not just the portion occupied by the appellant. The Court upheld the decision of the Commissioner of Income Tax (Appeals) in favor of the appellant, confirming that he is entitled to the full benefit of the exemption.