https://www.taxtmi.com/caselaws?id=20367 House rent allowance exemption under section 10(13A) is confined to a special allowance paid to meet rent actually incurred for residential accommodation occupied by the assessee, and the retrospective Explanation excludes cases where the accommodation is owned by the assessee or no rent expenditure has been incurred. Where the assessee occupied his own house, the statutory exception applied and the allowance was not exempt; earlier contrary views could not survive the retrospective amendment. en-us Fri, 08 Oct 1993 00:00:00 +0530 Fri, 13 Nov 2009 15:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20367 House rent allowance exemption under section 10(13A) is confined to a special allowance paid to meet rent actually incurred for residential accommodation occupied by the assessee, and the retrospective Explanation excludes cases where the accommodation is owned by the assessee or no rent expenditure has been incurred. Where the assessee occupied his own house, the statutory exception applied and the allowance was not exempt; earlier contrary views could not survive the retrospective amendment. Case-Laws Income Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20367