Held that since sources for purchase of house in hands of assessee’s wife were proved, rather never doubted, assessee could not have been denied HRA exemption for rent paid to wife. (AY. 2013-14)
Abhay Kumar Mittal v. DCIT (2022) 194 ITD 224/ 217 TTJ 252/ 213 DTR 61 (Delhi)(Trib.)
S. 10(13A) : House rent allowance-Loan to spouse-Purchase of house property in the name of wife-House rent paid to wife-Denial of exemption is not valid. [S. 64]