COMMISSIONER OF INCOME TAX, CENTRAL ZONE-D, KARACHI versus MUHAMMAD SARDAR
Section 19 (3) Section 19 (3), income from relief received from housing under the Income Tax Ordinance, 1979, is not available to an individual when he is occupying a property for housing. So he was living as a subordinate, not as a qualification, but a leaseholder for the said property.
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