https://www.taxtmi.com/caselaws?id=16236 House rent allowance exemption under section 10(13A) is unavailable where the assessee occupies residential accommodation owned by himself or does not actually incur rent expenditure. A retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984, effective from 1 April 1976, clarified that such cases fall outside the exemption. On the stated facts, the assessee lived in family property belonging to a Hindu undivided family and paid no rent, so the statutory condition for exemption was not met and the earlier contrary view could not stand. en-us Wed, 24 Dec 1997 00:00:00 +0530 Fri, 04 Sep 2009 16:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16236 House rent allowance exemption under section 10(13A) is unavailable where the assessee occupies residential accommodation owned by himself or does not actually incur rent expenditure. A retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984, effective from 1 April 1976, clarified that such cases fall outside the exemption. On the stated facts, the assessee lived in family property belonging to a Hindu undivided family and paid no rent, so the statutory condition for exemption was not met and the earlier contrary view could not stand. Case-Laws Income Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16236