I.T.AS. NOS.1482/KB, 1483/KB, 1484/KB OF 1997-98, DECIDED ON 17TH MARCH, 1998. versus I.T.AS. NOS.1482/KB, 1483/KB, 1484/KB OF 1997-98, DECIDED ON 17TH MARCH, 1998.
The Second Schedule to Income Tax Ordinance 1979, C1 125B and Section 66A exemption, grant of industrial offer was not established nor commercial production started nor any positive evidence was presented. Impact can detect rejection of IAC. Commencement of commercial production and not supplemented by CAC, exemption was erroneously granted under CL 125B of the Second Schedule to Income Tax Ordinance 1979, which was prejudicial to income but allowed to be exempted from wrongful exemption. Was excluded from the expenditure and appropriate income estimation process. In this section, the position of Section 66A, Income Tax Ordinance 1979 was not inviolable.
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