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]

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.