“Section 10(13)”

Section References (mined)Section 10Section 10(13)2 judgments

SHRI VINOD SHARMA,NEW DELHI vs. ACIT, CIRCLE, SHIMLA

In the result, Assessee’s appeal is partly allowed

ITA 1340/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh06 Aug 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1340/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 Vinod Sharma, Acit, बनाम B-1/3, Safdarjang Enclave, Circle, New Delhi-110029. Shimla. Vs. "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri. Vishal Mohan, Sr. Advocate With Shri Abhinav, Advocate (Virtual Mode) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 14-05-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 06- 08-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 16-08-2019 Of Ld. Commissioner Of Income Tax (Appeals), Shimla H.P. [ Herein Referred To As ‘Cit(A)’]

For Appellant: Shri. Vishal Mohan, Sr. Advocate with Shri Abhinav, Advocate (Virtual mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 10Section 10(13)Section 54F

circumstances of the case the Ld. Commissioner of Income Tax (Appeals) is not justified in upholding the denial of deduction claimed under section 10(13)A of the Income Tax Act, 1961 in respect of house rent allowance by the assessee appellant. Disallowance is bad in law and facts

AMIT PRAKASH KHANGAL,THANE vs. INCOME TAX OFFI, THANE

ITA 4180/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Section 10(13)Section 144Section 144BSection 147Section 148Section 250Section 68

provide relief\nto the assessee\n6.\nThe learned assessing officer has been unjust in disallowing a\nclaim of Rs.4800 under section 10(13) of the Income Tax Act,\n1961 which was due to the assessee as per the form 16\nissued by the employer. We pray before your honor