https://www.taxtmi.com/caselaws?id=794077 House rent allowance exemption under section 10(13A) remained available where the employer paid rent directly to the landlord and recovered the amount from the employee's salary, because the employee was still shown to have actually borne the rent expenditure. The mode of remittance did not change the character of the payment or amount to rent-free accommodation in substance. The circulars relied on also supported the view that actual incurring of rent, not the form of payment, governs the exemption. Accordingly, the disallowance was unsustainable and the assessment addition was deleted. en-us Mon, 22 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794077 House rent allowance exemption under section 10(13A) remained available where the employer paid rent directly to the landlord and recovered the amount from the employee's salary, because the employee was still shown to have actually borne the rent expenditure. The mode of remittance did not change the character of the payment or amount to rent-free accommodation in substance. The circulars relied on also supported the view that actual incurring of rent, not the form of payment, governs the exemption. Accordingly, the disallowance was unsustainable and the assessment addition was deleted. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794077