1998 (11) TMI 13

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..... owance received by him relying on section 10(13A) of the Income-tax Act, 1961, in respect of the assessment year 1982-83. During that period, the assessee was living in his own house and he had not incurred any expenditure towards payment of rent. The claim of the assessee had been rejected by the Income-tax Officer but was accepted by the Appellate Assistant Commissioner on appeal. On further app .....

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..... ation occupied by him ; " Having regard to this Explanation, the assessee who admittedly has not incurred expenditure on payment of rent, was clearly disentitled to claim the benefit of section 10(13A) of the Act. The question referred to us, viz., "whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to exemptio .....

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