https://www.taxtmi.com/caselaws?id=9939 Section 10(13A) house-rent exemption applies only to a special allowance meeting expenditure actually incurred on rent for residential accommodation. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 excludes cases where the accommodation is owned by the assessee or where no rent has in fact been paid. On that basis, self-owned occupation without actual rent expenditure falls outside the exemption and the claim is not admissible. en-us Thu, 17 Aug 2006 00:00:00 +0530 Fri, 03 Jul 2009 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9939 Section 10(13A) house-rent exemption applies only to a special allowance meeting expenditure actually incurred on rent for residential accommodation. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 excludes cases where the accommodation is owned by the assessee or where no rent has in fact been paid. On that basis, self-owned occupation without actual rent expenditure falls outside the exemption and the claim is not admissible. Case-Laws Income Tax Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9939