CENTRAL INSURANCE CO. LTD. versus COMMISSIONER OF INCOME TAX
Income Tax Ordinance 1979 Sections 26 (A), 65, 66A, First and F Fourth Schedule to the Constitution of Pakistan (1973), Article 185 (3) issued to insurance companies under Sections 65 and 66A, Income Tax Ordinance. Notices, 1979, hearing the appeal for a final leave to reopen the assessment that was already approved against the High Court decision which also dismissed the petition for adherence to the rule of consistency. Went, moreover, whether the High Court had fixed the first scheduled tax rate applicable to the income tax, as well as the provisions of section 26 (a), Income Tax Ordinance, 1979 In addition to the provisions relating to the structure of section 65 (2), the notice issued under the Income Tax Ordinance, 1979, was based on certain information as was considered under the law.
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