1996 (7) TMI 7 - HC - Income Tax

Summary

The High Court of Madras ruled that a Government servant is not entitled to exemption under section 10(13A) of the Income-tax Act for house rent allowance if residing in own house. The decision was based on the interpretation of rule 2A of the Income-tax Rules. The Tribunal upheld the decision following similar rulings by other High Courts. The court answered the question in the negative, favoring the Department.