I.T.A NO.4647/LB OF 1997, DECIDED ON 18TH FEBRUARY, 1998. versus I.T.A NO.4647/LB OF 1997, DECIDED ON 18TH FEBRUARY, 1998.
Income Tax Ordinance 1979 Section 13 Loan Considered Income If the Assessing Officer held that the debt obtained by the Assessment was the result of a comprehensive arrangement, he could seek the provisions of Section 13 of the Income Tax Ordinance, Section 13 (1). (A) Income considered to be unclear investment If the appraising officer did not doubt the source of the money, no increase could be made under section 13 (1) (a), Income Tax Ordinance, 1979.
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