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1984 (6) TMI 115 - ITAT DELHI-EExtract: ....... the view of the assessing authority that the HRA of Rs. 4,800 received by the assessee who was not actually incurring any expenditure by way of rent and who was residig in his own house was not entitled to exemption under s. 10(13A) r/w r. 2A. The order passed by the CIT(A) is, therefore, reversed and the appeal filed by the Department is allowed.
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