Assessee's Sham Rent Transaction with Mother Denies HRA Exemption Claim u/s 10(13A) of Income Tax Act.

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....HRA exemption u/s 10(13A) - assessee was claiming loss from self occupied property and also claiming exemption u/s.10(13A) - The whole arrangement of rent payment by the assessee to her mother is a sham transaction which was undertaken by the assessee - AT....