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HRA exemption allowable on Rent Paid to wife
Case Law Details
- Case Name
- Bajrang Prasad Ramdharani Vs Asst. CIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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.
However, the exemption is not available in case the residential accommodation occupied by the assessee is owned by him or the assessee has not actually incurred expenditure on payment of rent (by whatever name called) in respect of the residential accommodation occupied by him.
Admittedly, the AO has...
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.