Case Law Details
Case Name : Bajrang Prasad Ramdharani Vs Asst. CIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 715/Ahd/2013
Date of Judgement/Order : 12/07/2013
Related Assessment Year : 2009- 10
Courts :
All ITAT ITAT Ahmedabad
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Requirement of the section 10(13A) is that any allowance (by whatever name called) granted to an assessee by his employer to meet expenditure actually incurred on payment of rent in respect of residential accommodation occupied by the assessee, to such extent as may be prescribed.
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Impromptu (clarifying own thoughts/view):
None, without offending own intelligence or intellect, can dispute that even though a female, after wedded to a male, becomes the better-half but they still in the eyes of law continue to be ‘individuals’, for all prectical purposes; particuarly, for tax purposes.
Be that as it should,so long as it is not regarded and proved to be a ‘colorable’ (or wantonly ‘colored’) device, and the house property in question actually and factually ‘belongs’ (within its legal meaning) to the wife,rent paid, simply because payment is to own spouse, cannot be meted out with a disallowance.