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I.T.AS. NOS. 1349/KB ARID 747 OF 1997-98, DECIDED ON 2ND MARCH, 1998 versus I.T.AS. NOS. 1349/KB ARID 747 OF 1997-98, DECIDED ON 2ND MARCH, 1998


Income Tax Ordinance 1979 Section 13 (1) (AA) Economic Reforms Act (XII of 1992), Sections 4 and 5 Section RO 714 (1) / 1993, dated 21 8 1993 From estimating real estate investment gold Imports do not enjoy the protection of gold under the Import Economic Reforms Act, 1992. Assissee had imported gold and paid its duty for failing to generate a source of investment on the import and payment of duties, the Assessing Officer correctly added the relevant amount under Section 13. Was. 1) (a) Estimated gross income as income

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