{"id":31645,"date":"2023-01-03T16:32:09","date_gmt":"2023-01-03T11:02:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arup-ratan-gooptu-v-coal-india-ltd-2022-288-taxman-189-cal-hc\/"},"modified":"2023-01-03T16:32:09","modified_gmt":"2023-01-03T11:02:09","slug":"arup-ratan-gooptu-v-coal-india-ltd-2022-288-taxman-189-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arup-ratan-gooptu-v-coal-india-ltd-2022-288-taxman-189-cal-hc\/","title":{"rendered":"Arup Ratan Gooptu v. Coal India Ltd. (2022) 288 Taxman 189 (Cal.)(HC)"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ep","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31645\/revisions"}],"predecessor-version":[{"id":31646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31645\/revisions\/31646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}