1998 (11) TMI 13

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....ms exemption for the amount of the house rent allowance received by him relying on section 10(13A) of the Income-tax Act, 1961, in respect of the assessment year 1982-83. During that period, the assessee was living in his own house and he had not incurred any expenditure towards payment of rent. The claim of the assessee had been rejected by the Income-tax Officer but was accepted by the Appellate....