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I.T.A. NO.328/LB OF 1993, DECIDED ON 22ND APRIL, 1997 versus I.T.A. NO.328/LB OF 1993, DECIDED ON 22ND APRIL, 1997


Income Tax Ordinance 1979 Sections 22 and 32 (3) Add Business Income to GP Rate Add Back Assisi returned the income and applied the GPAT rate of his Assessing Officer, rejecting the announced version Had adopted its own sales and income estimates and implemented a high GP rate. Assisi claimed that its application of GP rates was largely consistent with other parallel issues. The reviewer was instructed to accept the GP rate as it was applied in other cases earlier in the year but the Assessing Officer did not cite any discriminatory feature for the deviation. Was. In the past, the appeal of the SC has been accepted in the circumstances

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