Some employees of the assessee had claimed deduction on account of inter­est on housing loan and also exemption on account of house rent allowance u/s. 10 of the Act for payment made on account of rent. This was not accepted by the  AO as the deduction, according to him, resulted in allow­ing double benefit to the concerned employees which was not permissible. The CIT(A) held  that these two benefits were governed by two independent provisions and since the concerned employees had satisfied the conditions for claiming the benefits under these two independent provisions, there was no violation on the part of the assessee. Order of Tribunal is affirmed by the Tribunal. (AY. 2012-13)