COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE versus MUHAMMAD SHAHBAZ KHAN
Income Tax Rules 1982 R 39 (7) exemption exemption or concession as mentioned in section 8 (7). Regardless of the fact that on these trips, tax exemption was not claimed by employees with claims for such vacation rental assistance, who did not actually make the actual trip, RID (7), According to the Income Tax Rules, 1982, free or discounted expenses mean that the rent for the privileged trip was actually paid, therefore, with the approval of such allowance. Cannot be equaled as given in R 39 (7)
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