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1984 (6) TMI 108 - ITAT DELHI-BExtract: .......use rent allowance of Rs. 4,800 received by the assessee who was not actually incurring any expenditure by way of rent and who was residing in his own house was not entitled to exemption under section 10(13A), read with rule 2A. The order passed by the Commissioner (Appeals) is, therefore, reversed and the appeal filed by the department is allowed.
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