https://www.taxtmi.com/caselaws?id=36686 House rent allowance was considered under section 10(13A) read with rule 2A where a judge occupied his own house and paid tax on its annual letting value. The Court treated the issue as covered by its earlier decision and held that this circumstance did not prevent the allowance from qualifying for exemption. On those facts, the house rent allowance was not includible in taxable income and was exempt under the governing provision. en-us Wed, 21 Nov 1979 00:00:00 +0530 Wed, 24 Mar 2010 10:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36686 House rent allowance was considered under section 10(13A) read with rule 2A where a judge occupied his own house and paid tax on its annual letting value. The Court treated the issue as covered by its earlier decision and held that this circumstance did not prevent the allowance from qualifying for exemption. On those facts, the house rent allowance was not includible in taxable income and was exempt under the governing provision. Case-Laws Income Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36686