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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 versus 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


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 Officer. Income Tax Commissioner (Appeals) upheld the disclosure by providing partial relief to the P&L Accounts Commissioner (Appeals) on the sale of high data estimates and applied their GPS rate. Section 63 of the Income Tax Ordinance, 1979, justified the completion of the former proceedings even though justice was granted in their hands the permission of the first appellate authority relief was reasonable enough to guarantee no interference.

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