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I.T.AS. NOS. 919/LB TO 921/LB OF 1991-92, DECIDED ON 19TH DECEMBER, 1996. versus I.T.AS. NOS. 919/LB TO 921/LB OF 1991-92, DECIDED ON 19TH DECEMBER, 1996.


Income Tax Ordinance 1979 Section 32 (3) Earnings Estimates No evidence was presented in support of the declared income assessment officer determining income on such data, which led to the AAC's appeal. But there was a bald estimate in support of which none of the evidence was brought to the record tribunal while it was observed that there was no basis or content of the order in support of the estimates of income, according to the AAC. The relief granted in the appeal was affirmed

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