I.TA. NO.2234/KB OF 1986-87, DECIDED ON 26TH JUNE, 1989. versus I.TA. NO.2234/KB OF 1986-87, DECIDED ON 26TH JUNE, 1989.
Sections 19, 16 and 5 and 9 of the Income Tax Rules, 1982, RR 5 and 9, the property in the possession of the owner for which the rent is levied by the owner's employer may be declared as property under section 19 of the Ordinance. Is. In this way, a home cannot be considered as occupying itself for the simple reason that the landlord was occupying the land as an employee and not the owner as the owner of such house. And secondly, because of its cost, under Section 16, the employer is not allowed to provide rent-free housing and does not have to pay double tax on an employee's income, however, Such a case will not be interpreted as a concealment.
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