TAXAP/788/2012

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/788/2012 JUDGMENT DATED: 22/06/2026 2026:GUJHC:38935-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 788 of 2012 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== KULDEEPKUMAR D KAURA Versus DEPUTY COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR B S SOPARKAR(6851) for the Appellant(s) No. 1 MR RUTVIJ R PATEL(10615) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 22/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B.S. Soparkar for the appellant and learned Senior Standing Counsel Mr. Rutvij Patel for the respondent. 2. This Tax Appeal is filed under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) by the appellant- assessee being aggrieved by the order dated 15.06.2012 passed by the Income Tax Appellate Tribunal, “D” Bench, Ahmedabad in ITA No. 437/Ahd/2010 for Assessment Year Page 1 of 12 Uploaded by () on Downloaded on : Tue Jun 30 22:46:50 IST 2026 NEUTRAL CITATION C/TAXAP/788/2012 JUDGMENT DATED: 22/06/2026 2026:GUJHC:38935-DB 2006-07. 3. This appeal was admitted by order dated 13.03.2013 for consideration of the following substantial question of law: "(a) Whether in the facts and circumstances of the case the Income-tax Appellate Tribunal was right in law in reversing the order of CIT (A) confirming addition 10 (13A)?" of HRA and of Rs. 16,19,940/ by denying exemption u/s 10(