The Delhi Bench of ITAT, consisting of members A. D. Jain (Vice President) and Dr. B. R. R. Kumar (Accountant Member), has ruled that HRA exemption under Income Tax Act, 1961 cannot be denied on the ground that the Assessee pays rent to its spouse. The Assessing Officer (AO), while making assessment, clubbed the rental income earned by Assessee's wife in the hands of the Assessee on...