https://www.taxtmi.com/caselaws?id=19048 Retrospective insertion of the Explanation to section 10(13A) denied house rent allowance exemption where the assessee occupied residential accommodation owned by him, or where no actual rent expenditure was incurred. Because the amendment operated from 1 April 1976, it governed the assessment years in question. On that statutory basis, an assessee living in his own house could not satisfy the condition for exemption, and the claim under section 10(13A) failed. en-us Wed, 07 Dec 1994 00:00:00 +0530 Tue, 03 Nov 2009 16:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19048 Retrospective insertion of the Explanation to section 10(13A) denied house rent allowance exemption where the assessee occupied residential accommodation owned by him, or where no actual rent expenditure was incurred. Because the amendment operated from 1 April 1976, it governed the assessment years in question. On that statutory basis, an assessee living in his own house could not satisfy the condition for exemption, and the claim under section 10(13A) failed. Case-Laws Income Tax Wed, 07 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19048