https://www.taxtmi.com/caselaws?id=65147 House rent allowance exemption under section 10(13A) is available only where the assessee actually incurs rent expenditure for residential accommodation. The provision, read with rule 2A, requires real rent outgo and not merely a notional saving from occupying one's own house. On that interpretation, self-occupation without paying rent does not satisfy the statutory condition, so the HRA amount remains taxable. The contrary view that exemption could be claimed without actual rent payment was rejected, and the addition made by the assessing authority was restored. en-us Thu, 28 Jun 1984 00:00:00 +0530 Sat, 12 Feb 2011 15:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65147 House rent allowance exemption under section 10(13A) is available only where the assessee actually incurs rent expenditure for residential accommodation. The provision, read with rule 2A, requires real rent outgo and not merely a notional saving from occupying one's own house. On that interpretation, self-occupation without paying rent does not satisfy the statutory condition, so the HRA amount remains taxable. The contrary view that exemption could be claimed without actual rent payment was rejected, and the addition made by the assessing authority was restored. Case-Laws Income Tax Thu, 28 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65147