https://www.taxtmi.com/caselaws?id=63553 House rent allowance exemption under section 10(13A) applies only where the assessee actually incurs rent expenditure for residential accommodation occupied by him. Rule 2A also assumes actual rent outgo and works within monetary limits for computing the exempt portion. Where the assessee lives in self-owned premises and pays no rent, the statutory condition is not satisfied, so the allowance is not exempt. The Tribunal rejected reliance on earlier decisions to the extent they suggested otherwise and treated actual rent payment as the decisive requirement for exemption. en-us Thu, 28 Jun 1984 00:00:00 +0530 Mon, 31 Jan 2011 16:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63553 House rent allowance exemption under section 10(13A) applies only where the assessee actually incurs rent expenditure for residential accommodation occupied by him. Rule 2A also assumes actual rent outgo and works within monetary limits for computing the exempt portion. Where the assessee lives in self-owned premises and pays no rent, the statutory condition is not satisfied, so the allowance is not exempt. The Tribunal rejected reliance on earlier decisions to the extent they suggested otherwise and treated actual rent payment as the decisive requirement for exemption. Case-Laws Income Tax Thu, 28 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63553