Denial to Claim of Deduction on HRA u/s 10(13A) of Income Tax Act by considering Entire Salary Instead of Basic & DA: ITAT Remits matter to AO for Reconsideration [Read Order]

By Ipsita Das - On September 30, 2023 5:00 pm - 2 mins read
Denial - Deduction - HRA - Income -Tax Act - Entire Salary -DA-ITAT Remits - AO - Reconsideration-TAXSCAN

The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that the Commission of Income Tax (Appeals) [CIT(A)] adopted the entire salary instead of considering the Basic & DA while computing the benefit under Section 10(13A) of the Income Tax Act,1961 read with Rule 2A of the Income Tax Rules,1962, therefore remitted this issue to…

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