I.T.A. NO.2300/LB OF 1992-93, DECIDED ON 18TH MARCH, 1997. versus I.T.A. NO.2300/LB OF 1992-93, DECIDED ON 18TH MARCH, 1997.
Income Tax Ordinance 1979 Section 14 (1) and Second Schedule, CL (102A) Exception to the Date of Business Establishment The role of the Commissioner Income Tax is to the extent determined by the date of establishment of the business only because it was not an exemption officer. Is allowed to decide the issue on a documented basis or is exempt from remanding the case to re-review the matter so as to determine the actual date of stay by the CIT while others The factors were mentioned in the second schedule total (102A). The Income Tax Ordinance, 1979 should be checked by the Assessing Officer to determine whether a waiver is allowed
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