In the result, assessee’s appeals are partly allowed for statistical purposes
Bench: Shri Chandra Poojari & Smt. Beena Pillai
Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner