held that benefit u/s 23(2) is also available to HUF

The full bench of hon'ble Guj HC, in the case of Hari prasad 342 ITR 69 has held that benefit u/s 23(2) is also available to HUF since HUF is nothing but group of individuals who can reside in the house owned by HUF.
This decision is important since some HCs have held that such benefit is available to individual only.