https://www.taxtmi.com/caselaws?id=341318 House rent allowance exemption under section 10(13A) was denied because the claimed tenancy was not proved genuine. The assessee relied on cash rent receipts and later affidavits for alleged rent paid to her mother, but the surrounding facts pointed elsewhere: her residential address remained her own jointly owned flat, she lived there with her family, and there was no leave and licence agreement, bank proof of payment, society intimation, or other corroboration of tenancy at the mother's flat. The mother's failure to disclose the alleged rent in returns for several years further weakened the claim. Applying the burden of proof and human probabilities, the arrangement was treated as not bona fide. en-us Thu, 30 Mar 2017 00:00:00 +0530 Wed, 02 Aug 2017 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341318 House rent allowance exemption under section 10(13A) was denied because the claimed tenancy was not proved genuine. The assessee relied on cash rent receipts and later affidavits for alleged rent paid to her mother, but the surrounding facts pointed elsewhere: her residential address remained her own jointly owned flat, she lived there with her family, and there was no leave and licence agreement, bank proof of payment, society intimation, or other corroboration of tenancy at the mother's flat. The mother's failure to disclose the alleged rent in returns for several years further weakened the claim. Applying the burden of proof and human probabilities, the arrangement was treated as not bona fide. Case-Laws Income Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341318