https://www.taxtmi.com/caselaws?id=119264 House rent allowance exemption under section 10(13A) was supported by rent receipts and the landlord's confirmation, so the disallowance was deleted. Bank deposits were also found explained through cash flow material, family receipts, and salary credits of the assessee's wife, so the addition as unexplained income was deleted. The revenue appeal was below the CBDT monetary limit and no exception was shown, so the appeal was treated as not maintainable. The deletions made by the first appellate authority were therefore sustained. en-us Fri, 31 Aug 2007 00:00:00 +0530 Tue, 10 Jul 2012 10:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119264 House rent allowance exemption under section 10(13A) was supported by rent receipts and the landlord's confirmation, so the disallowance was deleted. Bank deposits were also found explained through cash flow material, family receipts, and salary credits of the assessee's wife, so the addition as unexplained income was deleted. The revenue appeal was below the CBDT monetary limit and no exception was shown, so the appeal was treated as not maintainable. The deletions made by the first appellate authority were therefore sustained. Case-Laws Income Tax Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119264