Dismissing the petition the Court held that where petitioner was accommodated at guest house by employer-company immediately on his transferred posting, however petitioner stayed there only for a short while and after surrendering said accommodation went on to stay at a hotel at his own expense, petitioner would not be eligible to receive any HRA from his employer.
Arup Ratan Gooptu v. Coal India Ltd. (2022) 288 Taxman 189 (Cal.)(HC)
S. 10(13A) : House rent allowance-Stayed at accommodation provided by employer-Surrendered the accommodation to stay at a hotel at his own expense-Not eligible to receive any HRA from his employer. [IT Rules 1962, R. 3]