Income Tax Appellate Tribunal Pakistan — Judgments of 1997

172 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1997 — page 2 of 2.

• I.T.A. NO.2700/LB OF 1995 v. I.T.A. NO.2700/LB OF 1995 1997 PTD 2075

  Income Tax Ordinance 1979 Sections 13 (80) (c) 5 (5), which read with Section 13 (l) (a) of the Income Tax Ordinance, assessing the validity of the additional tax on the considered income as usual Wor…

• I.T.AS. NOS.84 AND 85/LB OF 1994 v. I.T.AS. NOS.84 AND 85/LB OF 1994 1997 PTD 2079

  Failure to pay advance tax liability order under section 156 Income Tax Ordinance, 1979, indicating the details of order requirements to receive additional tax which is required to be corrected under …

• I.T.AS. NOS.6489/LB, 6490/LB AND 6491/LB OF 1991-92 v. I.T.AS. NOS.6489/LB, 6490/LB AND 6491/LB OF 1991-92 1997 PTD 2083

  Income Tax Ordinance 1979 Section 63 A second best guess is the sale estimate against the second estimator, which the estimation officer did at a higher rate. The first appellate authority confirmed t…

• I.T.AS. NOS.2961 AND 2962/LB OF 1991-92 v. I.T.AS. NOS.2961 AND 2962/LB OF 1991-92 1997 PTD 2087

  Income Tax Ordinance 1979 Sections 13 and 65 In addition to the additional valuation, the valid terms uncertainty Estimated income was declared as income under the simplified procedure when the tax au…

• I.T. A. NO.5612/LB OF 1995 v. I.T. A. NO.5612/LB OF 1995 1997 PTD 2091

  Income Tax Ordinance 1979 Section 13 (1) (d) considered Income Edition Validity), Income Tax Ordinance, 1979, which was considered to be a provision, was a law fiction that should be considered strict…

• I-T.A. NO.5060/LB/DB OF 1991-92 v. I-T.A. NO.5060/LB/DB OF 1991-92 1997 PTD 2094

  Income Tax Ordinance 1979 Section 63 Assessment of the Best Decision Plazas Sale Price Estimates of Plaza Shops Developed and Sold at Different Prices The announced version was not accepted which was …

• I.T.A. NO.4133/LB OF 1991-92 v. I.T.A. NO.4133/LB OF 1991-92 1997 PTD 2095

  Income Tax Ordinance 1979 Section 62 Evaluation Paid Parallels Issues Revenue from Profit and Loss Account Expenses Earned from the Commission by Providing Technical Services to Customers The Assisi R…

• I.T.A. NO.3599/1,13 OF 1991-92 v. I.T.A. NO.3599/1,13 OF 1991-92 1997 PTD 2096

  Income Tax Ordinance 1979 S32 (3) Accounting Method Disclaimer Accounts Acceptance of sale was not declared because it did not set proper record for verification. Assisi acknowledged that, admission i…

• I.T.AS. NOS.1976/LB OF 1992-93, 4515/LB OF 1994, 6007/LB, 6008/LB AND 6009/LB OF 1995 v. I.T.AS. NOS.1976/LB OF 1992-93, 4515/LB OF 1994, 6007/LB, 6008/LB AND 6009/LB OF 1995 1997 PTD 2098

  Income Tax Ordinance 1979 Section 63 The Best Judgment Testing Investigating Estimates for Receipts Although it is acknowledged that it has verified a large number of receipts, it has estimated receip…

• I.T.AS N, - 3455 AND 3456/LB OF 1995 v. I.T.AS N, - 3455 AND 3456/LB OF 1995 1997 PTD 2100

  Income Tax Ordinance 1979 Sections 23 and 80C Income Tax Orders The Income Tax Officer reviewed the Income Tax Officer and assessed it on the Income Tax Ordinance (Appeals), which assessed the de novo…

• W.T.AS. NOS. 271/LB TO 274/113 AND 556/LB TO 559/LB OF 1991-92 v. W.T.AS. NOS. 271/LB TO 274/113 AND 556/LB TO 559/LB OF 1991-92 1997 PTD 2103

  Appellant, Assessing the Wealth Tax Act 1963 Section 7 Property, returned the house price and claimed that he had settled the house for consideration of Rs. Do not think about the value of the comprom…

• W.T.AS. NOS.475/LB AND 476/LB OF 1992-92. v. W.T.AS. NOS.475/LB AND 476/LB OF 1992-92. 1997 PTD 2106

  Wealth Tax Act 1963 Section 7 Intangible Assets Price Appellant removed the partition wall between two houses from the purchase of a property worth Rs 5 to increase the wealth of the single-unit wealt…

• I.T.AS. NOS. 2012/LB AND 2013/LB OF 1992-93 v. I.T.AS. NOS. 2012/LB AND 2013/LB OF 1992-93 1997 PTD 2109

  Income Tax Ordinance 1979 Section 13, 32 (3) and 156 of the property, the appellant returned the proceeds of the error which was considered due to the purchase of the investment property, but the asse…

• I.T.A. NO.3069/LB OF 1991-92 v. I.T.A. NO.3069/LB OF 1991-92 1997 PTD 2124

  Income Tax Ordinance 1979 Section 22 Business Revenue Estimator The GP rate estimator applied his GPS rate and returned the sales to the Assessing Officer at the same height as the sales and GP rate e…

• I.T.A. NO.63/LB OF 1992-93 v. I.T.A. NO.63/LB OF 1992-93 1997 PTD 2125

  Income Tax Ordinance 1979 Section 22 Business Income III The decline in sales due to the health of the business may be due to the reduction in sales. The sale was estimated at Rs. 5,50,000 instead of …

• I.T.A. NO. 1434/LB OF 1994 v. I.T.A. NO. 1434/LB OF 1994 1997 PTD 2126

  Income Tax Ordinance 1979 Section 59 Self Assessment Scheme Assissee returned the sale and income along with the statement that it was stated that Rs 1,60,000 of the total capital as loan assessment o…

• I.T.AS. NOS. 9825/LB OF 1992, 1140/LB AND 1328/LB OF 1996 v. I.T.AS. NOS. 9825/LB OF 1992, 1140/LB AND 1328/LB OF 1996 1997 PTD 2137

  Income Tax Ordinance 1979 Sections 132 (1) (d) and 66 Add to this add validity The IAC rejected the original assessment of the ITO because of incorrect and biased taxation. Order under section 66A of …

• 1997 PTD 2141 1997 PTD 2141

  Income Tax Ordinance 1979 Section 12 (18) and 13 (1) (d) Assessing Accuracy of Additions, Being Director of the Company, Loaned by Barrier Check, Copied the Bank's Certificate of Self The ITO was deem…

• I.T.A. NO. 1038/LB OF 1995 v. I.T.A. NO. 1038/LB OF 1995 1997 PTD 2145

  Section 50 (AA) and the Commission? pay the suppliers who failed to deduct the tax on the payment of the default commission paid on the issue of payment, and in this case the Assistant from the defaul…

• I.T.AS. NOS.879/LB AND 713/LB OF 1994 v. I.T.AS. NOS.879/LB AND 713/LB OF 1994 1997 PTD 2158

  Income Tax Ordinance 1979 Section 48 and Second Schedule CL 125 The newly established industrial action assessor interpreted the terms of the exemption claim but waived for non-fulfillment of the term…

• I.T.A. NO.6185/LB OF 1995 v. I.T.A. NO.6185/LB OF 1995 1997 PTD 2161

  Impact of Modification of Appeal Appeal Fee of Income Tax Ordinance 1979, Feasible and Not Exceptional Appellant's appeal was rejected by the First Appellate Authority for non-compliance with the prov…

• W.T:A. NO.293/LR OF 1988-89 v. W.T:A. NO.293/LR OF 1988-89 1997 PTD 2163

  Wealth Tax Act 1963 Section 4 (3) Pursuant to the Net Wealth Advance Rent Debt Assessment claims that advance rent was rejected by the payment officer, but the appellate authority has allowed that anc…

• I.T.A. NO.7026/LB OF 1991-92 - v. I.T.A. NO.7026/LB OF 1991-92 - 1997 PTD 2165

  Income Tax Ordinance 1979 Section 13 (1) (d) and 62 Circular No. 6 of 1988, Para 6 Edition Validity Department, upon receipt of this certification when Assessee purchased the house, which was called f…

• W.T.AS. NOS.74/LB TO 76/LB OF 1987-88 v. W.T.AS. NOS.74/LB TO 76/LB OF 1987-88 1997 PTD 2168

  Section 7 of the Wealth Tax Act 1963 Section 7 / 16th was levied from the property inheriting property on the Assessing Officer of agricultural land heritage property shops but the return value of the…

• I.T.A. NO.84/KB OF 1996-97 v. I.T.A. NO.84/KB OF 1996-97 1997 PTD 2171

  Income Tax Ordinance 1979 Sections 65, 129 and 134 The appeal of the reassessment, which was initially the priority of the SC, was dismissed as baseless because the original assessment order as soon a…

• I.T.A. NOA033/LB OF 1991-92 v. I.T.A. NOA033/LB OF 1991-92 1997 PTD 2180

  Income Tax Ordinance 1979 Section 22 Cell Ratings and GPS Ratings Sales with GP Ratings on their own diagnostic officer who evaluated past history, with GPS Rate Ratings CET (A) estimated at Height Sa…

• I.T.AS. NOS.4462/LB TO 4465/1,13 OF 1991-92 v. I.T.AS. NOS.4462/LB TO 4465/1,13 OF 1991-92 1997 PTD 2183

  Income Tax Ordinance 1979 Section 22 Business Income Estimation GPS Rate Assessing Officer, Determining unsatisfactory sales of Assisi's return, was rejected and withdrawn from P&L account expenses. S…

• I T AS. NOS.5313/LB AND 5452/LB OF 1995 v. I T AS. NOS.5313/LB AND 5452/LB OF 1995 1997 PTD 2186

  Income Tax Ordinance 1979 Section 22 includes the increase in income from business additions In both departments, the assessor against the cancellation of the increase and the additions to the heads o…

• I.T.AS. NOS.10328/LB OF 1991-92, 9643/LB OF 1992-93, 1911 /LB OF 1994 AND 6405/LB OF 1995 v. I.T.AS. NOS.10328/LB OF 1991-92, 9643/LB OF 1992-93, 1911 /LB OF 1994 AND 6405/LB OF 1995 1997 PTD 2190

  Income Tax Ordinance 1979 Section 22 Increases Income From Business Additions Includes Revenue Assessors Returning Income For Four Years Claiming Allowance To Different Heads of P&L Accounts Assessing…

• I. T. A. NO. 6310/LB OF 1996 v. I. T. A. NO. 6310/LB OF 1996 1997 PTD 2195

  Income Tax Ordinance 1979 Section 63 The best judgment test was recorded on the pre-registered post-envelope record that the Assessing Officer had completed the previous part assessment due to non-com…

• I.T.AS. NOS.3203/LB/DB AND 1387/LB OF 1991-92 v. I.T.AS. NOS.3203/LB/DB AND 1387/LB OF 1991-92 1997 PTD 2197

  Income Tax Ordinance 1979 Section 13 (1) (d) Purchase Assessing Increase Accuracy The Income Tax Inspector stated that the higher market value was assessed with a position that was unsatisfactory to f…

• I.T.A. NO. 1524/LB OF 1992-93 v. I.T.A. NO. 1524/LB OF 1992-93 1997 PTD 2202

  The Income Tax Ordinance 1979 Section 22 proceeds from the business will increase the sales of electronic goods into a profit and loss account, with the result that the officer in charge of exporting …

• I.T.A: NO.522/JLB/DB OF 1988-89 v. I.T.A: NO.522/JLB/DB OF 1988-89 1997 PTD 2203

  The Income Tax Ordinance 1979 Section 19 House Property Gross Annual Letting Value (GALV) assessed filed an appeal against the Revenue Authority that the GALV estimate was not only unfair and illegal …

• I T AS. NOS.1291/LB OF 1992-93, 174/LB OF 1994 AND 844/LB OF 1995 v. I T AS. NOS.1291/LB OF 1992-93, 174/LB OF 1994 AND 844/LB OF 1995 1997 PTD 2205

  Assessment of Income Tax Ordinance 1979 Section 22 Business Estimation of Increase of Sales Sales Issuer Rejects the rejected version, after being satisfied, to the Returning Sales Assessing Officer, …

• I T.AS. NOS. 1532/KB AND 1533/KB OF 1996-97 v. I T.AS. NOS. 1532/KB AND 1533/KB OF 1996-97 1997 PTD 2209

  Income Tax Ordinance 1979 Section 13 (1) (b) Conan Shahadat (10 of 1984), the difference between T & N and Article 133 surplus stock was announced with the Income Tax Department and the bank was promi…

• 1997 PTD 2216 1997 PTD 2216

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R8 (4A) Asc. In addition to the monthly rent of the shop, the tenant's assessing officer received unrecoverable security deposits, Calculated, inc…

• 1997 PTD 2227 1997 PTD 2227

  Income Tax Ordinance 1979, the officer assessing the 111 additional fines was fined because in addition the CIT (A) was declared a legitimate fine and the legal proceeding to impose a fine on the pres…

• I.T.A. NO 3364/LB OF 1995 v. I.T.A. NO 3364/LB OF 1995 1997 PTD 2235

  Income Tax Ordinance 1979 Section 13 (1) (d) Advantage of Increase Legislative Assessment was engaged in the manufacture of agricultural equipment The income from such engagement was exempt from taxat…

• I.T.AS. NOS.2972/LB OF 1.991-92, 1870/LB OF 1992-93, 171/LB, 170/1,13 AND 4476/1,13 OF 1993-94 v. I.T.AS. NOS.2972/LB OF 1.991-92, 1870/LB OF 1992-93, 171/LB, 170/1,13 AND 4476/1,13 OF 1993-94 1997 PTD 2239

  Income Tax Ordinance 1979 Section 13 and 22 In addition to commissions, the examiner made a quick and covert purchase and received a commission of 2%. Business results later indicated an increase in r…

• I. T. AS. NOS. 1064/LB AND 1717/LB OF 1996 v. I. T. AS. NOS. 1064/LB AND 1717/LB OF 1996 1997 PTD 2258

  Assessment of Accuracy of Income Tax Ordinance, 1979 Sections of Income Tax Ordinance, 1979, from Directors imposing Turnover Tax under Section 80D, Income Tax Ordinance, 1979, from the Business Compa…

• I.T.AS. NOS.2202, 2068, 2003/1,13, 2774, 2775 AND 2776 OF 1991-92 v. I.T.AS. NOS.2202, 2068, 2003/1,13, 2774, 2775 AND 2776 OF 1991-92 1997 PTD 2261

  Incomes from Sections 22 and 32 (3) Business Assessment, applying the GP rate on their own, the returned sales bountiful and unverifiable, the Income Tax Commissioner (Appeal) reduced the sales for tw…

• I.T.AS. NOS.1540/1541/1992-1993/LB OF 1995 v. I.T.AS. NOS.1540/1541/1992-1993/LB OF 1995 1997 PTD 2264

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Earnings from business income GP rate increase Case history Business change Compatibility of previous history Issy returned sales to its applicable GPS…

• I.T.AS. NOS.31,67/1,13 OF 1991-92 AND 982/1998/1,13 OF 1995 v. I.T.AS. NOS.31,67/1,13 OF 1991-92 AND 982/1998/1,13 OF 1995 1997 PTD 2266

  Income Tax Ordinance 1979 Sections 16, 22 and 32 (3) Salary and business receipts, a person running a tailoring shop, dividing the estimation and sales estimating officer, selling twice under differen…

• I.T.A. NO.2047/KB OF 1995 v. I.T.A. NO.2047/KB OF 1995 1997 PTD 2269

  Income Tax Ordinance 1979 Section 66 IAC Prize Bonds Obligation to Receive a Revenue and Income Tax was finalized under the Self Assessment Scheme Thereafter, clarification on the income and profit re…

• I.T.AS. NOS.506/LB OF 1993, 9616/LB OF 1992-93 AND 5642/LB OF 1995 v. I.T.AS. NOS.506/LB OF 1993, 9616/LB OF 1992-93 AND 5642/LB OF 1995 1997 PTD 2271

  Income Tax Ordinance 1979 Sections 59 and 61 Self Assessment Scheme Director Assisi's Income under the Self Assessment Scheme was returned by Income, which was not accepted on the basis that this asse…

• I.T.A. NO. 1438/LB OF 1994 v. I.T.A. NO. 1438/LB OF 1994 1997 PTD 2296

  Income Tax Ordinance 1979 Section 13, 62 and 65 Assessing Revenue Estimated for Assessment Additional Assessment After the actual assessment, the Assessing Officer under section 65 began to search the…

• I.T.A. NO-1035/LB OF 1992-93 v. I.T.A. NO-1035/LB OF 1992-93 1997 PTD 2299

  The income from the Income Tax Ordinance 1979 Section 22 business was returned to the Income Assessing Officer by dismissing the declaration results and issuing his order on the inspector's report, on…

• I.T.A. NO.2979/LB OF 1995 v. I.T.A. NO.2979/LB OF 1995 1997 PTD 2301

  Income Tax Ordinance 1979 Section 65 Additional Assessment Permanent Information Change of opinion Assessment filed returns under the Self Assessment Scheme The Assessing Officer initiated regular pro…

• I.T.A. NO.4032-A/LB OF 1991-92 v. I.T.A. NO.4032-A/LB OF 1991-92 1997 PTD 2322

  Income Tax Ordinance 1979 Sections 13 (1) (d) and 67 additional legitimate sales were rejected by the Assessing Officer of the purchase price declared by the Cell Deed Assessment Section 13 (1) of the…

• I.T.AS. NOS.8302/LB, 9873/LB OF 1991-92, 1230/LB OF 1992-93 AND 4134/LB, 4135/LB, 4136/LB OF 1996 v. I.T.AS. NOS.8302/LB, 9873/LB OF 1991-92, 1230/LB OF 1992-93 AND 4134/LB, 4135/LB, 4136/LB OF 1996 1997 PTD 2326

  Income Tax Ordinance 1979 Sections 22 and 63 Add Backups from Business GP Rate Assessment Assessment Sales were not accepted at all sales and GP rates were not accepted in all years by the Assessing O…

• I.T.A. NO.6883/LB OF 1991-92 v. I.T.A. NO.6883/LB OF 1991-92 1997 PTD 2332

  Income Tax Ordinance 1979 Sections 22 and 134 dismissed an appeal against the refusal to support financing and honoring the income received from the business, the first appellate authority observed by…

• I.T.AS. NOS.3294/LB, 3294-A/LB, 3295/LB, 3295-A/LB AND 3295-B/LB OF 1995 v. I.T.AS. NOS.3294/LB, 3294-A/LB, 3295/LB, 3295-A/LB AND 3295-B/LB OF 1995 1997 PTD 2334

  Income Tax Ordinance 1979 Section 22 Business Revenue Estimates Sales sales were based solely on the tax inspector report, which was based on high data; Sales estimates at the level provided were not …

• I.T.AS. NOS.522/KB OF 1995-96 AND 636/KB OF 1996-97 v. I.T.AS. NOS.522/KB OF 1995-96 AND 636/KB OF 1996-97 1997 PTD 2338

  Income Tax Ordinance 1979 Section 13 (1) (a) The gift of immovable property is made by a person who is not affiliated with the estate, through a registered gift process and the mutation Was also revie…

• I.T.A. NO.2702/LB OF 1995 v. I.T.A. NO.2702/LB OF 1995 1997 PTD 2339

  Section 22 and 13 (1) (d) of the Income Tax Ordinance 1979 Returns the income with the statement of wealth related to a plot in pursuance of the notice under Section 56 Assessing Officer assessing the…

• I.T.A. NO. 1960/LB OF 1991-92 v. I.T.A. NO. 1960/LB OF 1991-92 1997 PTD 2342

  Income Tax Ordinance 1979 Section 24 (i), Assessment deduction allowances In addition to payment to workers, the Assisi claimed some allowances in return, workers were paid according to various legal …

• I.T.A. NO.4415/KB OF 1986-87 v. I.T.A. NO.4415/KB OF 1986-87 1997 PTD 2344

  Income Tax Ordinance 1979 Section 148 Credit Entries In the name of other persons, proof credit entries were discovered in the books of the Assisi. Doubts on the credibility of auditors. (a) The CIT (…

• I.T.A. NO. 1788ILB OF 1995 v. I.T.A. NO. 1788ILB OF 1995 1997 PTD 2360

  Assessment of Income Tax Ordinance 1979 Sections 59 and 63 Self Assessment Scheme Examining the best judgment As a result of the earlier review under Section 63 of the Assisi under Tax Ordinance 1979,…

• I.T.A. NO.8367/LB OF 1991-92 v. I.T.A. NO.8367/LB OF 1991-92 1997 PTD 2362

  Income Tax Ordinance 1979 Section 13 The Assessing Officer regarding the increase of real estate investment was increased under various provisions of Section 13 of the Income Tax Ordinance 1979 which …

• I.T.A. NO.2662/LB OF 1992-93 v. I.T.A. NO.2662/LB OF 1992-93 1997 PTD 2366

  Income Tax Ordinance 1979 Section 22 Inclusion of income from the business was denied to the Assisi by the amount of salary and bonus that it could not produce any evidence to establish its own versio…

• I.T.A. NO.4456/LB OF 1992-93 v. I.T.A. NO.4456/LB OF 1992-93 1997 PTD 2367

  Income Tax Ordinance 1979 Section 22 Income Tax Appellate Tribunal Rules, 1981, R20 (2) The revenue from the factory case was selected for the total audit and it was confirmed in the appeal of the tes…

• I.T.AS. NOS. 1618/LB TO 1621/LB AND 2067/LB TO 2071/LB OF 1996. v. I.T.AS. NOS. 1618/LB TO 1621/LB AND 2067/LB TO 2071/LB OF 1996. 1997 PTD 2368

  Income Tax Ordinance 1979 Sections 22 and 23) allowed partial relief and left off balance for capital…

• I.T.A. NO. 1410/LB OF 1992-93 v. I.T.A. NO. 1410/LB OF 1992-93 1997 PTD 2376

  Income Tax Ordinance 1979 Section 32 (3) Increase Income Estimation Back to Expenditures, Returns Without Assignment, and Claims Allowance in Some Expenses Rejects Cell Issue of Assisi, Higher Statist…

• I.T.A. NO. 2628/LB OF 1992-93 v. I.T.A. NO. 2628/LB OF 1992-93 1997 PTD 2377

  Income Tax Ordinance 1979 Section 22 Trade Income from Business and P&L Accounts Estimator Returns Receipts The revenue authorities did not estimate that the power consumption on this issue was a fair…

• I.T.AS. NOS.10302/LB/DB OF 1991-92 AND 438/LB/DB OF 1992-93 v. I.T.AS. NOS.10302/LB/DB OF 1991-92 AND 438/LB/DB OF 1992-93 1997 PTD 2379

  Income Tax Ordinance 1979 Section 22 Business Income Backup Include GP Rate Assessment Officer Rejected Announcement Sales, Highly Valued Data With GPS Rate Assessment And Some AdBooks The First Appel…

• I.T.AS. NOS. 5314/LB AND 5315/LB OF 1991-92 v. I.T.AS. NOS. 5314/LB AND 5315/LB OF 1991-92 1997 PTD 2381

  Income Tax Ordinance 1979 Sections 13 (1) (a), 63 and 65 The reopening of the absence of new material before the officer assessing the increase in unclear investments is assessed under the self-assess…

• I.T.AS. NOS. 9820/LB AND 9634/LB OF 1991-92 v. I.T.AS. NOS. 9820/LB AND 9634/LB OF 1991-92 1997 PTD 2383

  Income Tax Ordinance 1979 Section 13 (1) (d) was assessed at a higher rate than the investment made in the acquisition of two properties due to the unexamined investment increase of the considered inc…

• I.T.AS. NOS. 1814/LB, 1815/LB, 4432/LB AND 4431/LB OF 1992-93 v. I.T.AS. NOS. 1814/LB, 1815/LB, 4432/LB AND 4431/LB OF 1992-93 1997 PTD 2386

  The filing accuracy of wealth statements was increased before the finalization of the Income Tax Ordinance 1979 Sections 13 (1) (b) and 91 invalid investment surcharges and under section 91 of the Inc…

• I.T.A. NO. 9796/LB/DB OF 1991-92 v. I.T.A. NO. 9796/LB/DB OF 1991-92 1997 PTD 2389

  Income Tax Ordinance 1979 Section 66 Option to Restore Income, Assess the Order of the Tax Officer, Visit to several countries in search of business where foreign markets are unlikely to be searched, …

• I.T.AS. NOS. 2119/LB TO 2121/LB OF 1992-93 v. I.T.AS. NOS. 2119/LB TO 2121/LB OF 1992-93 1997 PTD 2391

  Income Tax Ordinance 1979 Section 13 (1) (e) disclosure of the Assisi version of the officer, who diagnosed the unexpected investment personal expenditure increase, on the basis that it shows that the…

• I.T.A. NO.3655/LB OF 1991-92 v. I.T.A. NO.3655/LB OF 1991-92 1997 PTD 2393

  Income Tax Ordinance 1979 Section 65 Re-review Justification The income returned by Assisi that was accepted under the Self Assessment Scheme has since been disclosed in the information that after the…

• I.T.AS. NOS.6066/LB OF 1991-92, 2629/LB OF 1992-93, 4416/LB OF 1994 AND 12/LB OF 1995 v. I.T.AS. NOS.6066/LB OF 1991-92, 2629/LB OF 1992-93, 4416/LB OF 1994 AND 12/LB OF 1995 1997 PTD 2396

  Income Tax Ordinance 1979 Section 22 Income from Business Expenses, Declaration of Non-Issuance of Declaration Accepted Invoices were accepted while the increase was supported by direct and administra…

• I.T.A. NO. 4457/LB OF 1992-93 v. I.T.A. NO. 4457/LB OF 1992-93 1997 PTD 2399

  Income Tax Ordinance 1979 Section 22 Returns Sales Using Your GP Rate Estimation Officer, Dissecting Your Prescription Of Business Income Assessment, Estimated From Higher GPS Rate Statistics, First T…

Other years — Income Tax Appellate Tribunal Pakistan

2015 · 2011 · 2010 · 2009 · 2008 · 2007 · 2006 · 2005 · 2004 · 2003 · 2002 · 2001 · 2000 · 1999 · 1998 · 1997 · 1996 · 1995 · 1994 · 1993 · 1992 · 1991 · 1989 · 1988 · 1987 · 1986 · 1985 · 1984 · 1983

Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.