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        Income Tax

        Employer-issued Form 16 entries for HRA, leave salary and...

        Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.

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                          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.
                                Employer-issued Form 16 entries for HRA, leave salary and transport allowance constitute sufficient evidence for allowing those salary exemptions where claimed, and their disallowance for lack of additional documentation was deleted; consequently the aggregate salary exemption was restored. Separately, interest paid on a home loan for a property treated as self-occupied is allowable as a deduction under Income from House Property where the taxpayer furnished the bank interest certificate and the property was not the taxpayer's place of employment or residence for occupation purposes, so the interest deduction was upheld.
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