ITAT allows HRA allowance for Rent paid to Spouse

Abhay Kumar Mittal Vs DCIT (ITAT Delhi)

it was submitted that Income Tax Act does not prohibit claiming HRA exemption on the rent paid to one’s spouse, that her wife is qualified medical practitioner and she has returned the loan extended to her by the assessee from liquidation of mutual funds and fixed deposits.

We find that the assessee’s wife who has low returned income but received loan from the assessee and she has repaid the loan from the redemption of mutual funds and liquidation of fixed deposits. There is

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