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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 versus 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

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 revenues, but the GP rate was reduced. This assessment showed that the reason was lower. The explanation was rejected on the basis of a joint agreement between the principal and sister concerns (diagnostic) to avoid the tax rate, ie, different accounts were added, which was confirmed by the CIT (A). The holding of the Assisi, as found by some of the evidence raised by the primary concern, was justifiable and the reduction of the commission to avoid taxation was a collective agreement, to justify the increase in declared income. No evidence was presented for, the circumstances were confirmed advocates from Kakur Town lawyer