https://www.taxtmi.com/caselaws?id=38072 For house-rent allowance exemption under section 10(13A), "salary" is confined to the meaning adopted by rule 2A and rule 2(h) of Part A of the Fourth Schedule. Commission paid in lieu of fixed salary does not fall within that definition, because it is distinct from salary and outside the allowances expressly included. The assessee therefore could not claim HRA exemption on the basis that the commission component was salary, and that issue was decided in favour of the Revenue. Rule 2A was also held intra vires, as it operates within the statutory scheme and does not contradict the Act's definition framework. en-us Tue, 31 Jan 1978 00:00:00 +0530 Sat, 03 Apr 2010 10:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38072 For house-rent allowance exemption under section 10(13A), "salary" is confined to the meaning adopted by rule 2A and rule 2(h) of Part A of the Fourth Schedule. Commission paid in lieu of fixed salary does not fall within that definition, because it is distinct from salary and outside the allowances expressly included. The assessee therefore could not claim HRA exemption on the basis that the commission component was salary, and that issue was decided in favour of the Revenue. Rule 2A was also held intra vires, as it operates within the statutory scheme and does not contradict the Act's definition framework. Case-Laws Income Tax Tue, 31 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38072