https://www.taxtmi.com/caselaws?id=16043 House rent allowance under section 10(13A) operates subject to rule 2A of the Income-tax Rules, so exemption depends on actual rent expenditure. Where an assessee resides in his own house and does not pay rent, the allowance cannot be treated as exempt because no house rent is incurred and the amount forms part of salary. The contrary view that full exemption is available without regard to rule 2A was rejected, and exemption was denied on these facts. en-us Thu, 25 Jul 1996 00:00:00 +0530 Mon, 31 Aug 2009 16:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16043 House rent allowance under section 10(13A) operates subject to rule 2A of the Income-tax Rules, so exemption depends on actual rent expenditure. Where an assessee resides in his own house and does not pay rent, the allowance cannot be treated as exempt because no house rent is incurred and the amount forms part of salary. The contrary view that full exemption is available without regard to rule 2A was rejected, and exemption was denied on these facts. Case-Laws Income Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16043