The Income Tax Appellate Tribunal (ITAT) in India has allowed a house rent allowance (HRA) deduction of INR369,000 ($5,172) which was previously denied by the Income Tax Office. The payment was made to the appellant s wife, who owns the property in question. Although nothing physically stops salaried taxpayers from claiming HRA exemption for rent paid to relatives, tax officers are examining the authenticity of such claims.