1994 (12) TMI 20

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....D QUADRI J.--The following question of law was referred to us by the Income-tax Appellate Tribunal for our opinion : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in allowing the assessee's claim under section 10(13A) ? " The question arises in respect of the assessment years 1979-80 and 1980-81. The assessee is the managing director o....

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....t. The Explanation reads as follows : For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply in a case where-- (a) the residential accommodation occupied by the assessee is owned by him ; or (b) the assessee has not actually incurred expenditure on payment of rent by whatever name called in respect of the residential accommodation occupied by hi....