https://www.taxtmi.com/caselaws?id=70248 Returned annual letting value supported by municipal valuation may be accepted where the Revenue produces no material to show that the valuation is incorrect or unreal, and the assessee's returned figure was therefore upheld. House rent allowance is exempt under section 10(13A) where the statutory conditions are satisfied, and the claim was allowed in the absence of any contrary authority. On both substantive issues, the additions were not sustained and relief was granted to the assessee. en-us Mon, 16 Jul 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70248 Returned annual letting value supported by municipal valuation may be accepted where the Revenue produces no material to show that the valuation is incorrect or unreal, and the assessee's returned figure was therefore upheld. House rent allowance is exempt under section 10(13A) where the statutory conditions are satisfied, and the claim was allowed in the absence of any contrary authority. On both substantive issues, the additions were not sustained and relief was granted to the assessee. Case-Laws Income Tax Mon, 16 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70248