https://www.taxtmi.com/caselaws?id=37169 House rent allowance received to meet rent-related expenditure may qualify for exemption under section 10(13A), subject to the limits prescribed by rule 2A. Occupation of one's own house, or a house in which the recipient has an ownership interest while paying rent, does not necessarily prevent the recipient from incurring eligible rental expenditure. Rule 2A operates supplementary to the statutory exemption and does not restrict it where the allowance remains within the prescribed ceiling. Where two reasonable interpretations of a taxing provision are available, the interpretation favourable to the assessee applies. en-us Wed, 21 Nov 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37169 House rent allowance received to meet rent-related expenditure may qualify for exemption under section 10(13A), subject to the limits prescribed by rule 2A. Occupation of one's own house, or a house in which the recipient has an ownership interest while paying rent, does not necessarily prevent the recipient from incurring eligible rental expenditure. Rule 2A operates supplementary to the statutory exemption and does not restrict it where the allowance remains within the prescribed ceiling. Where two reasonable interpretations of a taxing provision are available, the interpretation favourable to the assessee applies. Case-Laws Income Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37169