9911796707
TMI Blog1996 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... common question for the assessment years 1980-81 and 1981-82 for the opinion of this court, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act) : "Whether, on the facts and in the circumstances of the case and having regard to the provisions of rule 2A of the Income-tax Rules, 1962, the Appellate Tribunal is justified in law in holding that the assessee is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Officer on the ground that the claim of exemption under section 10(13A) of the Act is subject to rule 2A of the Income-tax Rules. Under rule 2A of the Income-tax Rules, the exemption available under section 10(13A) should be allowed in cases of persons, who have incurred certain expenditure by way of payment of house rent. It was found that the assessee was residing in his own house and did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwar Prasad [1994] 207 ITR 926 wherein the Rajasthan High Court held that the house rent allowance received by an assessee, occupying his own house and not actually paying rent, is not exempt from tax under section 10(13A) of the Income-tax Act, 1961. A similar view was also taken by the Andhra Pradesh High Court in CIT v. M. Sathyanarayana Sastry [1995] 216 ITR 582 In view of the decisions rende ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
