https://www.taxtmi.com/caselaws?id=214924 House rent allowance exemption under section 10(13A) was denied where the employer had taken the accommodation on lease, provided it as a perquisite, and recovered the same rent from the assessee by reimbursement. The rent reimbursement was already absorbed in computing the accommodation perquisite under Rule 3, which was treated as nil, so no separate rent remained actually paid by the assessee for exemption purposes. The first appellate view that reimbursement alone constituted sufficient rent payment was not accepted because it did not account for the accommodation benefit already received. The disallowance made by the Assessing Officer was restored. en-us Fri, 15 Jun 2012 00:00:00 +0530 Thu, 19 Jul 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214924 House rent allowance exemption under section 10(13A) was denied where the employer had taken the accommodation on lease, provided it as a perquisite, and recovered the same rent from the assessee by reimbursement. The rent reimbursement was already absorbed in computing the accommodation perquisite under Rule 3, which was treated as nil, so no separate rent remained actually paid by the assessee for exemption purposes. The first appellate view that reimbursement alone constituted sufficient rent payment was not accepted because it did not account for the accommodation benefit already received. The disallowance made by the Assessing Officer was restored. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214924