COMMISSIONER OF INCOME TAX Vs. V KARTHIKEYAN

JUDGEMENT

(1.) AT the instance of the Department, the Tribunal referred the following common question for the asst. yrs. 1980-81 and 1981-82 for the opinion of this Court, under s. 256(1) of the IT Act, 1961, hereinafter referred to as 'the Act' :

(2.) THE point for consideration is that having regard to the provisions of r. 2A of the IT Rules, 1962, the assessee is entitled to exemption under s. 10(13A) of the IT Act, 1961, in respect of the house rent allowance received by the assessee.