https://www.taxtmi.com/caselaws?id=27651 House rent allowance is not exempt under section 10(13A) where employees occupy their own residential accommodation and pay no rent, because the exemption is confined to allowance meeting actual rent expenditure under Rule 2A. Leave encashment received during service is taxable as "profits in lieu of salary" under section 17(3)(ii) because it arises from the employment relationship and service conditions, and is not outside salary merely because it is paid during service. The stated conclusion is that both claims for exclusion from taxable income fail and the writ petitions are dismissed. en-us Fri, 10 Aug 1984 00:00:00 +0530 Mon, 15 Feb 2010 12:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27651 House rent allowance is not exempt under section 10(13A) where employees occupy their own residential accommodation and pay no rent, because the exemption is confined to allowance meeting actual rent expenditure under Rule 2A. Leave encashment received during service is taxable as "profits in lieu of salary" under section 17(3)(ii) because it arises from the employment relationship and service conditions, and is not outside salary merely because it is paid during service. The stated conclusion is that both claims for exclusion from taxable income fail and the writ petitions are dismissed. Case-Laws Income Tax Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27651