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2006 (8) TMI 136 - ALLAHABAD HIGH COURTExemption under section 10(13A) – ITO did not accept the claim of exemption u/s 10(13A) on the ground that the assessee was residing in his own house and was not paying any rent - From a reading of the clauses (a) and (b) of the Explanation referred to above, it is absolutely clear that in order to claim deduction under clause (13A) of section 10 of the Act, the assessee should not reside in the accommodation which is owned by him and further the expenditure should have been actually incurred on payment of rent. – since assessee was residing in his own house, there was,no payment of rent, the provisions of clause (13A) of section 10 of the Act were not attracted - held that in view of the introduction of the Explanation to section 10(13A) of the Act, with retrospective effect from April 1, 1976, the assessee was not entitled to claim the benefit of section 10(13A).
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