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<h1>High Court ruling: Assessee wins on cash house rent allowance, Revenue on section 80J deduction</h1> The High Court of Bombay ruled in favor of the assessee for cash house rent allowance and expenses for the assessment year 1973-74 but in favor of the ... Computation Of Capital, Electricity Charges, House Rent Allowance, Income Tax Act, Income Tax Rules, New Industrial Undertaking, Special Deduction The High Court of Bombay disposed of a reference related to assessment years 1973-74 to 1975-76. For the assessment year 1973-74, the court ruled in favor of the assessee regarding cash house rent allowance and expenses. However, for the same year, the court ruled in favor of the Revenue regarding deduction under section 80J. The court cited relevant decisions and made its rulings accordingly.
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