Income Tax Appellate Tribunal Pakistan — Judgments of 2003

161 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2003 — page 2 of 2.

• W.T.A.-No.696/IB of 2000-2001, decided on 25th November, 2002 v. W.T.A.-No.696/IB of 2000-2001, decided on 25th November, 2002 2003 PTD 1652

  First Schedule, Part I, Parab Pakistan Citizenship Act (III of 1951), Sections 14 (1) and (3) Sections RO 581 (9) / 2002, dated 29 8 2002 with the Wealth Tax Waiver Rate with US Citizens As well as Ci…

• R.A. No.708/LB of 2002, decided on 7th January, 2003 v. R.A. No.708/LB of 2002, decided on 7th January, 2003 2003 PTD 1659

  Section 12 (9A) and First Schedule, Sections IV, Cases (59) and (136) are considered as income or income accruing in Pakistan. Amount was edited and deleted. , And after deducting such profits from th…

• I.T.A. No.49/IB of 2001-2002, decided on 25th January, 2003 v. I.T.A. No.49/IB of 2001-2002, decided on 25th January, 2003 2003 PTD 1675

  Section 24 (c) and 50 (7d) deductions cannot be accepted for financial expenses / claims claims, which are funded after the sale is adjusted by the company paying its balance to its holding company. W…

• I.T.A. No.2019/KB of 1995-96, decided on 9th January, 2003 v. I.T.A. No.2019/KB of 1995-96, decided on 9th January, 2003 2003 PTD 1686

  Sections 134 (3) and 132 (4) appeal to the Income Tax Rules, 1982, R 11 up to the tribunal on the basis of photostat copy of an unidentified order certified by the Oath Commissioner and instead of app…

• I.T.As. Nos.331/IB and 406/IB of 2001-2002, decided on 8th March 2003 v. I.T.As. Nos.331/IB and 406/IB of 2001-2002, decided on 8th March 2003 2003 PTD 1689

  Section 24 (ff), 24 (c) and 50 (7b) of CBR Circular No. 6 1990 dated 15 7 1990 cannot be accepted so claim in respect of premises rent is not allowed. Was given The payment was not made through cross-…

• I.T.As. Nos.301/IB, 302/IB, 309/IB and 310/IB of 2001-2002, decided on 12th March, 2003 v. I.T.As. Nos.301/IB, 302/IB, 309/IB and 310/IB of 2001-2002, decided on 12th March, 2003 2003 PTD 1698

  Section 108 (b), 141 and 142 of the total income and failure to supply certain statements were imposed by section 139, with the initial penalty imposed on each month and under section 142 of the incom…

• M.A. (R) No.23/IB of 2000-2001 and I.T.A. No.736/IB of 1999-2000, decided on 28th January, 2003 v. M.A. (R) No.23/IB of 2000-2001 and I.T.A. No.736/IB of 1999-2000, decided on 28th January, 2003 2003 PTD 1708

  The dismissal of appeals by the Appellate Tribunal of Sections 135 (5) and 156 CBR No. 5 1997, 12 7 1997 of the Remand Assessment of the Correction of Errors Act was evident from the record of the err…

• I.T.A. No.4523/LB of 2001, decided on 27th September, 2002 v. I.T.A. No.4523/LB of 2001, decided on 27th September, 2002 2003 PTD 1730

  Section 13 (1) (AA), 59A, 65, 80cc and 50 (5A) Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 (2) over-income and non-forward order section 62 Was approved under / 65. The Income Tax Ordi…

• M. A. No. 421/LB of 2002, decided on 30th August, 2002 v. M. A. No. 421/LB of 2002, decided on 30th August, 2002 2003 PTD 1760

  Sections 156 and 13 (1) (a) Request for reconsideration of errors Reconsideration Order There is nothing wrong with the order passed by the appellate tribunal, where an increase under section 13 (1) (…

• M.As. (Cond.) Nos.162/KB, 163/KB, R.A. No.196/KB and R.A. No.197/KB of 2003 v. M.As. (Cond.) Nos.162/KB, 163/KB, R.A. No.196/KB and R.A. No.197/KB of 2003 2003 PTD 1874

  Delay in respect of section 136 (3) High Court…

• I.T.As. Nos. 1876 to 1878/KB and 3830 to 3833/B of 2002, decided on 6th August, 2002. v. I.T.As. Nos. 1876 to 1878/KB and 3830 to 3833/B of 2002, decided on 6th August, 2002. 2003 PTD 1903

  Sections 156, 65, 59 (1) and First Schedule, Part IV, Parab (2) Order of Economic Reform (1 of 1972), Arts 7E (1), Ordinance of 7F and 7D Companies (XLVII of 1984) , Section 156 and Part VIII), Form A…

• I.T.As. Nos. 124 and 125/KB of 2002, decided on 10th December, 2002. v. I.T.As. Nos. 124 and 125/KB of 2002, decided on 10th December, 2002. 2003 PTD 1924

  Sections 156, 80D and 138 (2) (C) and Second Schedule, CL (118E) Error correction, taxation on the path of correction under section 156 of income under section 80D of Income Tax Ordinance, 1979 The ta…

• M. A. Stay Nos.252 to 254/LB of 2003, decided on 24th April, 2003. v. M. A. Stay Nos.252 to 254/LB of 2003, decided on 24th April, 2003. 2003 PTD 1941

  Appellate Tribunal's appeal against an order passed under section 134 (1) (6) and section 66A of the 66 Income Tax Ordinance, 1979, after the stay of the appellate tribunal assessment, since the appel…

• I.T.As. Nos. 368(IB) and 610 (IB) of 2002, decided on 20th March 2003. v. I.T.As. Nos. 368(IB) and 610 (IB) of 2002, decided on 20th March 2003. 2003 PTD 1948

  Section 12 (18) CBR Circular No. 3, 1992 dated 10, 1992 For the purpose of providing for Section 12 (18) of the Income Tax Ordinance 1979 considered income or income collected in Pakistan. Had to chec…

• I.T.As. Nos.432/IB to 434/IB of 2001-2002; decided on 12th April, 2003. v. I.T.As. Nos.432/IB to 434/IB of 2001-2002; decided on 12th April, 2003. 2003 PTD 1956

  Sections 65, 63 and 59 (1) Additional review Examination of the best judgment was obtained after the finalization of the Assessment for the approval of the Additional Commissioner's inspection for re-…

• R.A. Nos.85/IB to 87-A/IB of 2003, decided on 22nd April, 2003. v. R.A. Nos.85/IB to 87-A/IB of 2003, decided on 22nd April, 2003. 2003 PTD 1965

  Section 133 (1) of the High Court Assessment made under section 52/86 of the Income Tax Ordinance, section 52/86, 50 (3A), 12 (5) of the Income Tax Ordinance (XII of 1979, ICI 1979). , 80 AA and 156 F…

• I.T.A. No. 5856/LB of 1995, decided on 19th October, 2002. v. I.T.A. No. 5856/LB of 1995, decided on 19th October, 2002. 2003 PTD 1972

  Sections 62 and 144 authorize assessment of production of evidence, evidence, etc., request for information, was not granted to the parties on 1979…

• I.T.A. No. 1873/LB of 2001, decided on 28th March, 2003. v. I.T.A. No. 1873/LB of 2001, decided on 28th March, 2003. 2003 PTD 1973

  Sections 52 and 50 (4), Second Schedule, Part IV, CL (33) Tax Amnesty Scheme, 2000 Tax Amnesty Scheme Through the declaration of stock, the person failing to pay the tax deduction and payment in the c…

• I.T.As. Nos. 164/KB and 417/KB of 2002, decided on 16th November, 2002. v. I.T.As. Nos. 164/KB and 417/KB of 2002, decided on 16th November, 2002. 2003 PTD 1975

  Registration of sections 80D Societies Registration Act (XXI of 1860) Finance Act (XII of 1999) Society registered under the Society Registration Act, 1860, the minimum tax on the income of some perso…

• I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002, decided on 30th October, 2002. v. I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002, decided on 30th October, 2002. 2003 PTD 1978

  Additional 65, 59A, 80C, 80CC and 143B additional diagnostic statement was filed under Section 143B of the Income Tax Ordinance, 1979, opening the case under section 65 of the Income Tax Ordinance, 19…

• W.T.As. Nos. 62/IB to 64/IB of 2001-2002, decided on 4th April, 2003. v. W.T.As. Nos. 62/IB to 64/IB of 2001-2002, decided on 4th April, 2003. 2003 PTD 2008

  Sections 23 and 35 Appellate Assistant Commissioner / Commissioner / Income Tax Commissioner (Appeals) state that the orders of the Wealth Tax Officer can correct the error and there is no law prohibi…

• W.T.A. No.833/IB of 1999-2000, decided on 22nd January, 2003. v. W.T.A. No.833/IB of 1999-2000, decided on 22nd January, 2003. 2003 PTD 2049

  Sections 14B, 14 (1) (C) and 16 (5) Section RO No. 1208 (I) / 95, dated 23 10 1996 CBR Letter C No. (12) WT / 96, dated 30 7 1996 C. BR Circular No. 1 (15) (WT / 96, dated 14 12 1996 to the Wealth Tax…

• W.T.As. Nos.246(IB) to 255(IB) of 2001-2002, decided on 27th February, 2003. v. W.T.As. Nos.246(IB) to 255(IB) of 2001-2002, decided on 27th February, 2003. 2003 PTD 2064

  Section 16 (2) Wealth Tax Rules, 1963, R8 (3) of the Income Tax Ordinance of the 16th Income Tax Ordinance (1979), passed on to one of the only legal heirs of the case who died during the review of th…

• I.T.As. Nos. 729/KB and 730/KB of 2002, decided on 25th April, 2003. v. I.T.As. Nos. 729/KB and 730/KB of 2002, decided on 25th April, 2003. 2003 PTD 2148

  Powers of the Additional Commissioner of Inspection of Sections 66A, 31 (1) (B) and 62 CBR Circular No. 14, 6 11 of 1989, which, on the order of the Deputy Commissioner, the revenue, share of profits …

• I.T.A. No.5724/LB of 2002 and I.T.A. No. 145/LB of 2003, decided on 31st May, 2003. v. I.T.A. No.5724/LB of 2002 and I.T.A. No. 145/LB of 2003, decided on 31st May, 2003. 2003 PTD 2157

  Article 62 Survey of the National Economy Ordinance (XV of 2000), There is no firm basis for estimating higher turnover than the forecast survey team, which was assessed by the Assessing Officer at Rs…

• I.T.As. Nos. 5093/LB to 5095/LB of 2002, decided on 5th June, 2003. v. I.T.As. Nos. 5093/LB to 5095/LB of 2002, decided on 5th June, 2003. 2003 PTD 2176

  Transaction in the name of the Director Assessment between the Directors Commissioner's inspector, section 66A and 30, the interest income company and the bank for reviewing the order of the Deputy Co…

• I.T.As. Nos. 1381/KB to 1383/KB of 2002, deiced on 20th May, 2003. v. I.T.As. Nos. 1381/KB to 1383/KB of 2002, deiced on 20th May, 2003. 2003 PTD 2189

  Firm of Sections 156, 68, 52 and 86 Failure to Delegate Registration Tax of Individuals or Failure to Pay Individual Liability As per Income Tax Ordinance 1979 86, the Firm has made Income Tax under s…

• I.T.As. Nos.665(IB) to 668(IB) of,1999-2000, decided on 30th June, 2001. v. I.T.As. Nos.665(IB) to 668(IB) of,1999-2000, decided on 30th June, 2001. 2003 PTD 2213

  Section 30, 31, 22 and Second Schedule, Part I, CL (176) The assessee's interest income, excluding income from other sources, claimed that interest income was not from the production of electricity bu…

• I.T.As. Nos. 3550/LB to 3352/LB of 2002, decided on 8th April, 2003. v. I.T.As. Nos. 3550/LB to 3352/LB of 2002, decided on 8th April, 2003. 2003 PTD 2276

  Sections 66A and 59 (1) Additional Commissioner Self Assessment Assessment Options were formulated under the Self Assessment Scheme Tax, which was compiled on IT 30 and only the Demand Notice was issu…

• R.As. Nos. 96/LB to 100/LB of 2003, decided can 14th April, 2003. v. R.As. Nos. 96/LB to 100/LB of 2003, decided can 14th April, 2003. 2003 PTD 2287

  Sections 52, 65 (1) and 50 (4) (a) fail to deduct tax deductions or fail to pay the words used in section 52 of the Information Tax Ordinance. , 1979 determined that a person was unable to deduct the …

• I.T.As. Nos.448/LB of 2000, 1783/LB and 1786/LB of 2001, decided on 12th April, 2003. v. I.T.As. Nos.448/LB of 2000, 1783/LB and 1786/LB of 2001, decided on 12th April, 2003. 2003 PTD 2298

  Sections 59 (4) and C (55) self-assessment limit was fixed after assessment threshold 30 6 1997 which was related to assessment year 1993 94 94 whereas assessment in relation to assessment year 1994 9…

• I.T.As. Nos.800/KB, 1100/KB to 1102/KB of 2000-2001, decided on 23rd March, 2002. v. I.T.As. Nos.800/KB, 1100/KB to 1102/KB of 2000-2001, decided on 23rd March, 2002. 2003 PTD 2308

  Sections 66A and 5 (1) (CC) Additional Commissioner's Inspection Powers to Review the Scope of the Deputy Commissioner's Order through the Inspector Panel of Additional Commissioners, by the same Insp…

• I.T.A. No.2082/KB of 2001 (Assessment year 2000-2001), decided on 12th March, 2003. v. I.T.A. No.2082/KB of 2001 (Assessment year 2000-2001), decided on 12th March, 2003. 2003 PTD 2321

  Sections 27, 28 and 16 (2) (C) (1) of the Sales of Goods Act (III of 1930) CBR Letter No. F7 (3) SectionState / 97 1295 Pt, dated 26 26 1997 Capital Gonds Weapons Was received and capitalized on intel…

• Appeal No. 327/LB of 2001, decided on 22ndaOctober, 2001. v. Appeal No. 327/LB of 2001, decided on 22ndaOctober, 2001. 2003 PTD 2343

  Section 3 (i) (a) Constitution of Pakistan (1973), Federal Legislature List Part 1, Fourth Schedule: Articles 70 (4), Sections 51 and 49 of the Sale of Goods Act (III of 1930) Section 19 boxes. Regula…

• I.T.A. No. 2554/LB of 2001, decided on 8th December, 2001. v. I.T.A. No. 2554/LB of 2001, decided on 8th December, 2001. 2003 PTD 2406

  Section 66A & 12 (18) Additional Commissioner's Inspection Options / Deputy Commissioner's Order Revise the order of the cash deposit plaza cash was submitted by the Scotty, which was against the sale…

• M.A. (Stay) No.597/LB of 2001, decided on 13th October, 2001. v. M.A. (Stay) No.597/LB of 2001, decided on 13th October, 2001. 2003 PTD 2410

  The appeals against the appellate tribunal's order on the recovery of sections 134 (6), 62/65/132 and 93 (2) were pending before the appellate tribunal's demand for re-examination against which the ap…

• I.T.As. Nos.3547/LB and 3548/LB of 1996, decided on 30th January, 2003. v. I.T.As. Nos.3547/LB and 3548/LB of 1996, decided on 30th January, 2003. 2003 PTD 2434

  Section 66A & 59 (1) CBR Letter C No.7 (2) dt 14/92, dated 13 8 1992 The powers of the Deputy Commissioner's Additional Commissioner for Final Inspection under the Self Assessment Scheme Has been canc…

• W.T.A. No. 37/IB of 1993-94, decided on 31st August, 2000. v. W.T.A. No. 37/IB of 1993-94, decided on 31st August, 2000. 2003 PTD 2441

  Section 5 (1) (xv) (ii) and Second Schedule, CL7 (II), 2, 13 CBR Circular No. 8/42 WT / 84, dated 30 6 1985 with respect to certain assets. Multiple conversions in foreign remittances This asset was o…

• M.As. Nos.775/KB to 781/KB of 2001, decided on 26th April, 2003. v. M.As. Nos.775/KB to 781/KB of 2001, decided on 26th April, 2003. 2003 PTD 2465

  Section 156 Error Correction Claims Decision Reinstatement of Issue Not Taken at Key Appeal…

• I.T.A. No.2467/LB of 2002, decided on 18th January, 2003. v. I.T.A. No.2467/LB of 2002, decided on 18th January, 2003. 2003 PTD 2499

  Section 12 (9A), Proviso (ii) and Second Schedule, Part IV, Cls 59, 66 A Finance Act (IV of 1999) Estimates of income from specific income or exemption from specific clauses Assessment of profit for t…

• W.T.As. Nos.1064/LB, 1667/LB of 1996 and I.T.A. No.5415/LB of 1997, decided on 30th January, 2003. v. W.T.As. Nos.1064/LB, 1667/LB of 1996 and I.T.A. No.5415/LB of 1997, decided on 30th January, 2003. 2003 PTD 2530

  Section 12 (1) CBR Letter C No 3 (1) WT / 93 Dated 19 4 1993 Asset Tax Assessment of Corporate Assets A leasing company's assets were not disclosed. Under Section 7 of the Financial Act 1991, the comp…

• I.T.A. No. 855/LB of 2002, decided on 30th April, 2003. v. I.T.A. No. 855/LB of 2002, decided on 30th April, 2003. 2003 PTD 2547

  Section 13 (1) (a) The record of the sales tax officer's assessment of the intentions of the additional advance parties by the consumer, purely based on the sales tax record, was not binding on the fa…

• I.T.A. No.2296/LB of 2001, decided on 27th May, 2003. v. I.T.A. No.2296/LB of 2001, decided on 27th May, 2003. 2003 PTD 2565

  Section 16 (2) and Second Schedule, Part I, CL (39) exemption from salaries Muzaffargarh allowance was exempt from the Generation Allowance while Muzaffargarh was not exempt from the allowance and was…

• I.T.As. Nos. 498/KB to 501/KB of 2002, decided on 5th May, 2003. v. I.T.As. Nos. 498/KB to 501/KB of 2002, decided on 5th May, 2003. 2003 PTD 2567

  Section 65, 59 (1), 50 (7d), 80b and 143b Additional review of change of opinion The interest income was declared under the tax regime by paying with returns under section 55 of the Income Tax Ordinan…

• I.T.As. Nos.878/LB and 879/LB of 2000, decided on 31st March, 2003. v. I.T.As. Nos.878/LB and 879/LB of 2000, decided on 31st March, 2003. 2003 PTD 2586

  Section (50 ()) and Section 52 Section R 36 368 (I) /, 94, dated 3 3 199 199 1994 Section RA 82828 (I) / 91, dated 24, 1991, for the manufacture of recovered textiles. In the case of non-payment of ta…

• I.T.A. No.325/IB of 2002, decided on 19th July, 2003. v. I.T.A. No.325/IB of 2002, decided on 19th July, 2003. 2003 PTD 2602

  Sections 108 and 50 (2) (b) Failure to Offer the Total Income and the Return of Some Statements Fines in the Penalty by the First Appellate Authority, 3500 in Penalty, Without Any Question of Law Appe…

• W.T.As. Nos. 441/LB and 442/LB of 2002, decided on 8th March, 2003. v. W.T.As. Nos. 441/LB and 442/LB of 2002, decided on 8th March, 2003. 2003 PTD 2620

  The error correction order passed by the Additional Commissioner inspecting under Section 17B of the Wealth Tax Act, 1963, was validated by the Deputy Commissioner of Wealth Tax under Section 35 of th…

• I.T.As. Nos.265(IB) to 267(IB) of 2001-2002, decided on 31st March, 2003. v. I.T.As. Nos.265(IB) to 267(IB) of 2001-2002, decided on 31st March, 2003. 2003 PTD 2625

  Section 80 D&62 Pakistan Telecommunication Employees Trust (Reorganization) Act (XVII) Of 1996, CI 44 (9) Pakistan Telecommunication Employee Trust (Investment) Rules, 1997 CBR Circular No. 10 1991, 3…

• I.T.As. Nos. 387/LB and 388/LB of 2003, .decided on 23rd April, 2003 v. I.T.As. Nos. 387/LB and 388/LB of 2003, .decided on 23rd April, 2003 2003 PTD 2668

  Section 62 (1) Disapproval of expenditure without any collision of accounts production, evidence etc. Accuracy In fact, the profit and loss of the assting did not have to deal with the permissions rel…

• M. A. (Rect) No. 229/KB of 2003 in I. T. A. No. 172/KB of 2002, decided on 12th June, 2003. v. M. A. (Rect) No. 229/KB of 2003 in I. T. A. No. 172/KB of 2002, decided on 12th June, 2003. 2003 PTD 2683

  Section 156 error correction was dependent on material for error correction was not available on record at the time of appeal decision No idea of the imagination can be held that the tribunal's record…

• I.T.As. Nos. 838/IB, 839/IB of 2000, 296/IB, 117/IB to 121/IB of 2001-2002; 589/IB of 1999, 826/IB v. I.T.As. Nos. 838/IB, 839/IB of 2000, 296/IB, 117/IB to 121/IB of 2001-2002; 589/IB of 1999, 826/IB 2003 PTD 2689

  Section 62 Companies Ordinance (XLVII of 1984), Section 156 Assessment of Production, Evidence, etc. Private Limited Company Public Limited Company Assigns the property tax rate to 46% instead of 36% …

• I.T.As. Nos.1028/KB, 1029/KB, 1294/KB to 1296/KB of 2000-2001, 1405/KB to 1407/KB, 1014/KB, 2329/KB v. I.T.As. Nos.1028/KB, 1029/KB, 1294/KB to 1296/KB of 2000-2001, 1405/KB to 1407/KB, 1014/KB, 2329/KB 2003 PTD 2702

  Sections 22 and 30 (2) (b) Income Tax Ordinance (XLX of 2001), Section 18 (1) (C) of Modaraba Companies and Moderbus (Flotation and Control) Ordinance (XXI of 1980) from the business in Modarba manage…

• W.T.As. Nos.309/KB to 312/KB of 2000-2001, decided on 26th June, 2003. v. W.T.As. Nos.309/KB to 312/KB of 2000-2001, decided on 26th June, 2003. 2003 PTD 2715

  Section 17 (1) (a) (b), 17A (2) (b) and 14 determine the extent of the completion of the assessment and re-evaluation of the escape of the wealth that the section 14 of the Wealth Tax Act 1963 No noti…

• I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003. v. I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003. 2003 PTD 2721

  Sections 59 (1) and 62 by Notice of Self-Notice for Short Documents Assessment of non-registration of wealth statement under common law was first rejected by the Appellate Authority on the basis that …

• I.T.A. No. 389/LB of 2003, decided on 28th April, 2003. v. I.T.A. No. 389/LB of 2003, decided on 28th April, 2003. 2003 PTD 2727

  Section 13 (1) (d) Income Tax Rules, 1982, RR 207A (ii) and (iii) Stamp Act (II of 1899), Section 27A Purchase of additional commercial built / leased property for the District Collector Pricing accor…

• W. T. As. Nos. 1439/LB to 1446/LB of 2001, decided on 25th September, 2001. v. W. T. As. Nos. 1439/LB to 1446/LB of 2001, decided on 25th September, 2001. 2003 PTD 2734

  Section 2 (5) (ii) Wealth Tax Rules, 1963, 8 (3) For the formation of an association of persons, persons must be involved in a joint purpose or joint action and the purpose of the association must be …

• I.T.A. No. 4547/LB of 2001, decided on 18th March, 2003. v. I.T.A. No. 4547/LB of 2001, decided on 18th March, 2003. 2003 PTD 2749

  Section 66A & 59 (1) Additional Commissioner's Inspection Powers to review the order of the Deputy Commissioner, who on the basis that the Inspector Additional Commissioner has been finalized under th…

• W.T.As. Nos. 1352/LB to 1355/LB of 2002, decided on 20th December, 2002. v. W.T.As. Nos. 1352/LB to 1355/LB of 2002, decided on 20th December, 2002. 2003 PTD 2755

  The section 16 Assessment Property which was gifted by the Assisi was assessed in the hands of the Assisi and, likewise, after the completion of the gift transaction in the hands of the property, it c…

• I.T.A. No.2138/LB of 2002, decided on 22nd July, 2003. v. I.T.A. No.2138/LB of 2002, decided on 22nd July, 2003. 2003 PTD 2767

  Section 66A & 12 (12) Additional Commissioner's Inspection Powers to Review the Order of the Deputy Commissioner, CBR Circular No. 14 of 1992, 1979 on the basis that the purchase price of the shares i…

• 2003 PTD 2778 2003 PTD 2778

  Second Schedule, Part I, CL (176) and Section 80C, 143B, 50 (4), 62 exemptions from sale and lease by the officer assessing the import of power generation machinery. Under 50 (4) the supply is declare…

• 2003 PTD 2885 2003 PTD 2885

  Assessment of Section 63 Best Judgment Test Based on Handheld Inspector's Report If a woman who tampered with the record with a domestic wife, the Assessment was canceled by the First Appellate Author…

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