https://www.taxtmi.com/caselaws?id=36710 House rent allowance paid to a judge was held exempt from tax within the statutory limits under section 10(13A) read with rule 2A. The court treated the allowance as compensation for residential accommodation expense or disadvantage, and held that the rules supplement, rather than override, the exemption provision. It further applied the rule that, where a taxing provision admits two interpretations, the one favourable to the assessee must be adopted. On that basis, the allowance was not includible in taxable income to the extent permitted by the statute. en-us Wed, 19 Dec 1979 00:00:00 +0530 Wed, 24 Mar 2010 11:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36710 House rent allowance paid to a judge was held exempt from tax within the statutory limits under section 10(13A) read with rule 2A. The court treated the allowance as compensation for residential accommodation expense or disadvantage, and held that the rules supplement, rather than override, the exemption provision. It further applied the rule that, where a taxing provision admits two interpretations, the one favourable to the assessee must be adopted. On that basis, the allowance was not includible in taxable income to the extent permitted by the statute. Case-Laws Income Tax Wed, 19 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36710