I.T.AS. NOS.31,67/1,13 OF 1991-92 AND 982/1998/1,13 OF 1995 versus I.T.AS. NOS.31,67/1,13 OF 1991-92 AND 982/1998/1,13 OF 1995
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 different heads, Rejected version rejected and estimated to impose two higher GP rates, holding the validity of such two-pronged sale, departments had no justification that under different heads. Apply Sales Acquisition and Separate GP Rates. Assisi did not do any sewing on his own, i.e., did not have to calculate sales under different heads and applied different GP prices. It was ordered to calculate the appropriate combined sales to which the combined GP rate was to be applied.
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