Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 740 - AT - Income TaxAddition under the head salaries as based on Form No. 26AS - declining the claim of deduction u/s 10 regarding house rent paid by him - HELD THAT:- As relying on JUSTICE SC. MITTAL [1979 (11) TMI 92 - PUNJAB AND HARYANA HIGH COURT] and MS GUJRAL, CHIEF JUSTICE, SIKKIM HIGH COURT [1979 (12) TMI 41 - PUNJAB AND HARYANA HIGH COURT] case the assessee is entitled for deduction u/s 10(13A) in respect of expenditure made towards rent. The appeal of the assessee is partly allowed. Rest of the action of learned CIT(Appeals) is sustained. Hence the grounds raised in this appeal are partly allowed.
|