https://www.taxtmi.com/caselaws?id=14526 Section 10(13A) does not allow house rent allowance exemption where the residential accommodation is owned by the assessee or where no rent expenditure has actually been incurred. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 specifically excludes such cases. On the admitted facts, the assessee lived in his own house and did not pay rent, so the statutory exclusion applied and the exemption was unavailable. The issue was answered against the assessee and in favour of the Revenue. en-us Wed, 11 Nov 1998 00:00:00 +0530 Fri, 17 Jul 2009 10:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14526 Section 10(13A) does not allow house rent allowance exemption where the residential accommodation is owned by the assessee or where no rent expenditure has actually been incurred. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 specifically excludes such cases. On the admitted facts, the assessee lived in his own house and did not pay rent, so the statutory exclusion applied and the exemption was unavailable. The issue was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14526