HRA Deduction: Rent Paid to Wife Qualifies under Section 10(13A)

Aman Kumar Jain Vs ITO (ITAT Delhi)

Introduction: In an important ruling, the Income Tax Appellate Tribunal (ITAT) Delhi, in the case of Aman Kumar Jain vs. ITO, has upheld that the House Rent Allowance (HRA) deduction under section 10(13A) of the Income Tax Act, can be claimed for rent paid to a spouse. This decision has significant implications for taxpayers and can set a precedent for similar cases in the future.

Analysis: The case revolved around the q

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