Official residence exemption permits retrospective tax relief for judges' rent free accommodation and HRA, enabling rectification and refunds. Exemption from income tax for the value of rent free official residence and House Rent Allowance granted to High Court and Supreme Court judges is provided by sections 22 D and 23 D (effective 1 April 1975) and operates notwithstanding the Income tax Act; assessing officers must rectify completed assessments and apply the exemption in pending assessments, allowing refunds where due.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Official residence exemption permits retrospective tax relief for judges' rent free accommodation and HRA, enabling rectification and refunds.
Exemption from income tax for the value of rent free official residence and House Rent Allowance granted to High Court and Supreme Court judges is provided by sections 22 D and 23 D (effective 1 April 1975) and operates notwithstanding the Income tax Act; assessing officers must rectify completed assessments and apply the exemption in pending assessments, allowing refunds where due.
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