Assessee Granted HRA Exemption Despite Living in Spouse's House; Met Conditions u/s 10(13A.

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....Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned by wife of the assessee is occupied by the assessee also - The assessee has fulfilled twin test - exemption allowed - AT....