Section 10(13A)

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Salary Cannot be taxed as Income from other sources without proving absence of master and servant relationship

Commissioner of Income Tax, New Delhi Vs UK. Bose (Delhi High Court) - In the returns the assessee had claimed deduction under Section 10(13A) on the basis of the rent paid by him which has been debited from his salary directly. This Section exempts any special allowances specifically granted to an assessee by his employer to meet expenditure actually incurred on payme...

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S. (10(13A) ‘Salary’ does not include commission for Calculation of HRA

Commissioner Of Income-Tax Vs H.V. Yazdi (Calcutta High Court) - Contribution to be made to the provident fund must be the proportionate amount of salary paid to the employees. Salary was a fixed monthly payment whereas the commission was not a fixed payment and could not be included within the scope and ambit of the term salary ....

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S. 10(13A) ‘Salary’ does not include bonus for Calculation of HRA

Commissioner Of Income-Tax Vs B. Ghosal (Kerala High Court) - Bonus cannot be regarded as falling within the scope of the expression salary as defined in Clause (h) of Rule 2. Clauses (b) and (c) of Rule 4 contain a clear indication that the expression salary takes in only periodical payments made by the employer to the employee during a year by way of remuner...

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No HRA Exemption on Rent reimbursed to employer for rent-free accommodation

DCIT Vs. Kuldeep D Kaura (ITAT Ahmedabad) - The assessee is getting twin benefit from the employer, one of which is not taxed on the basis of reimbursement of rent by the assessee to the employer. The first benefit is of rent free accommodation provided by the employer to the assessee employee for which the employer is incurring rental expend...

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Recent Posts in "Section 10(13A)"

Salary Cannot be taxed as Income from other sources without proving absence of master and servant relationship

Commissioner of Income Tax, New Delhi Vs UK. Bose (Delhi High Court)

In the returns the assessee had claimed deduction under Section 10(13A) on the basis of the rent paid by him which has been debited from his salary directly. This Section exempts any special allowances specifically granted to an assessee by his employer to meet expenditure actually incurred on payment of rent for residential accommodation...

Read More

S. (10(13A) ‘Salary’ does not include commission for Calculation of HRA

Commissioner Of Income-Tax Vs H.V. Yazdi (Calcutta High Court)

Contribution to be made to the provident fund must be the proportionate amount of salary paid to the employees. Salary was a fixed monthly payment whereas the commission was not a fixed payment and could not be included within the scope and ambit of the term salary ....

Read More

S. 10(13A) ‘Salary’ does not include bonus for Calculation of HRA

Commissioner Of Income-Tax Vs B. Ghosal (Kerala High Court)

Bonus cannot be regarded as falling within the scope of the expression salary as defined in Clause (h) of Rule 2. Clauses (b) and (c) of Rule 4 contain a clear indication that the expression salary takes in only periodical payments made by the employer to the employee during a year by way of remuneration....

Read More

No HRA Exemption on Rent reimbursed to employer for rent-free accommodation

DCIT Vs. Kuldeep D Kaura (ITAT Ahmedabad)

The assessee is getting twin benefit from the employer, one of which is not taxed on the basis of reimbursement of rent by the assessee to the employer. The first benefit is of rent free accommodation provided by the employer to the assessee employee for which the employer is incurring rental expenditure of Rs. 1.70 lacs per month in addi...

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