https://www.taxtmi.com/caselaws?id=426501 Section 10(13A) was applied to house rent paid for residential accommodation, on the basis that the allowance is intended to exempt employer-provided rent support meeting actual rent expenditure. Where the provision admits two interpretations, the one favourable to the assessee was followed, and the deduction was held allowable against the sustained addition. en-us Tue, 26 Jul 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426501 Section 10(13A) was applied to house rent paid for residential accommodation, on the basis that the allowance is intended to exempt employer-provided rent support meeting actual rent expenditure. Where the provision admits two interpretations, the one favourable to the assessee was followed, and the deduction was held allowable against the sustained addition. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426501