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1993 (10) TMI 73 - RAJASTHAN HIGH COURTExtract: ....... we are of the view that the Income-tax Appellate Tribunal was not justified in holding that the house rent allowance received by the assessee occupying his own house and not actually paying any rent, is exempt under section 10(13A) of the Income-tax Act, 1961. The reference is accordingly answered in favour of the Revenue and against the assessee.
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