1998 (11) TMI 13 - HC - Income Tax

Summary

The assessee, an officer of the Indian Administrative Service, claimed exemption for house rent allowance under section 10(13A) of the Income-tax Act for the assessment year 1982-83. The claim was rejected by the Income-tax Officer but accepted by the Appellate Assistant Commissioner and the Appellate Tribunal. However, an Explanation added to section 10(13A) disentitled the assessee from claiming the exemption as he did not actually incur rent expenditure while living in his own house. The High Court held in favor of the Revenue, stating that the assessee was not entitled to the exemption.