https://www.taxtmi.com/caselaws?id=468922 House rent allowance exemption under Section 10(13A) was computed by applying Rule 2A to salary, rent paid, the prescribed salary percentage and HRA received, and the resulting allowable exemption matched the assessee's claim. The adjustment made in the intimation under Section 143(1) was therefore not supported by the statutory computation mechanism. On that basis, the disallowance of HRA exemption was held to be incorrect and the assessee's claim was allowed. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468922 House rent allowance exemption under Section 10(13A) was computed by applying Rule 2A to salary, rent paid, the prescribed salary percentage and HRA received, and the resulting allowable exemption matched the assessee's claim. The adjustment made in the intimation under Section 143(1) was therefore not supported by the statutory computation mechanism. On that basis, the disallowance of HRA exemption was held to be incorrect and the assessee's claim was allowed. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468922