TMI Blog2006 (8) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, 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). - - - - - Dated:- 17-8-2006 - Judge(s) : R. K. AGRAWAL., VIKRAM NATH. JUDGMENT The judgment of the court was delivered by R. K. AGRAWAL J.- The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Incometax Act, 1961, hereinafter referred to as "the Act", for opinion of this court: "Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 6,000 and the claim under section 10(13A) was limited to Rs. 4,800 which was the maximum admissible under the Act and the Rules: The Tribunal dealt with the matter in paragraph 5 of its order in the following words: "We have carefully considered the rival submissions. Following with respect, the rulings of the hon'ble High Court of Punjab and Haryana, cited by the assessee's learned counsel Shri Agarwal, and in the absence of any ruling to the contrary, cited before us by the learned Departmental representative, we have no hesitation in coming to the conclusion that the claim of exemption under section 10(13A) was admissible and was rightly allowed by the Commissioner of Income-tax (Appeals). On this issue, therefore, the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val of doubts, it is hereby declared that nothing contained in this clause shall apply in a case where (a) the residential accommodation occupied by the assessee is owned by him; or (b) the assessee has not actually incurred expenditure on payment of rent by whatever name called in respect of the residential accommodation occupied by him ;" 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. As in the present case we find that the assessee was residin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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