https://www.taxtmi.com/caselaws?id=457330 House rent allowance under the Coal India Executives House Rent Allowance Rules was unavailable where the employee was offered accommodation at the transferred station, stayed in the company guest house, surrendered that accommodation and then chose to live in a hotel at his own expense. Rule 3.1 barred allowance when company accommodation was refused or surrendered, and Rule 3.4 applied only where no accommodation had been allotted at the new station. Section 10(13A) of the Income-tax Act, 1961 and Rule 2A of the Income-tax Rules were inapposite because the dispute did not concern tenancy or actual rent paid under that fiscal framework. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 16 Sep 2024 20:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457330 House rent allowance under the Coal India Executives House Rent Allowance Rules was unavailable where the employee was offered accommodation at the transferred station, stayed in the company guest house, surrendered that accommodation and then chose to live in a hotel at his own expense. Rule 3.1 barred allowance when company accommodation was refused or surrendered, and Rule 3.4 applied only where no accommodation had been allotted at the new station. Section 10(13A) of the Income-tax Act, 1961 and Rule 2A of the Income-tax Rules were inapposite because the dispute did not concern tenancy or actual rent paid under that fiscal framework. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457330