MAHARAO BHIM SINGH THR.MAHARAO B.R.SINGH vs C.I.T.,JAIPUR

The Supreme Court addressed the taxability of rental income derived by the appellant from a portion of Umed Bhawan Palace requisitioned by the Ministry of Defence. The Court held that the exemption under Section 10(19A) of the Income Tax Act, 1961 applies only to the portion of the property actually occupied by the appellant as residence, and not to the portion that is rented out. Consequently, the rental income received from the requisitioned property is taxable, affirming the High Court's decision against the appellant.