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W.T.AS. NOS.314/IB TO 316/113 OF 1996-97, DECIDED ON 23RD NOVEMBER, 1998. versus W.T.AS. NOS.314/IB TO 316/113 OF 1996-97, DECIDED ON 23RD NOVEMBER, 1998.


Income Tax Ordinance 1979 Section 19 (3), Explanation CBR Circular No. IT 13 (24) 80 PT, dated 8 7 1985 The rent income was obtained from a self-employed house. The First Appellate Authority dismissed this addition in view of the provision of section 19 (3) of the Income Tax Ordinance, 1979, the Property Income Tax Appellate Tribunal reinstated the order of the Assessing Officer on the issue of rent received. The income received from the property of the house under section 19 of the Income Tax Ordinance, 1979, along with the remarks which are defined by the Finance Act, 1996, includes a significant supply, therefore, of the intention of the Authority Legislature. Were impacted by the consequences. Section 19 of the Income Tax Ordinance, 1979 was adopted by the Income Tax Appellate Tribunal [1989 PTD (TRIB) 917 denied]

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