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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO ...


Assessee Granted HRA Exemption Despite Living in Spouse's House; Met Conditions u/s 10(13A.

August 5, 2013

Case Laws     Income Tax     AT

Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned by wife of the assessee is occupied by the assessee also - The assessee has fulfilled twin test - exemption allowed - AT

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