I.T.AS. NOS.9558/LB, 9559/LB OF 1992-93, 4136/LB OF 1994, DECIDED ON 30TH JUNE, 1998. versus I.T.AS. NOS.9558/LB, 9559/LB OF 1992-93, 4136/LB OF 1994, DECIDED ON 30TH JUNE, 1998.
Income Tax Ordinance 1979 Sections 30, 19 and 15 receive income from property or other means from the Association of Persons, which purchase super-structures of the market covered with the Capital Development Authority (CDA). And it was initially a land lease agreement. For thirty years, the Capital Development Authority failed to transfer property in the name of a member of the AOP, who was a member of the school, who paid the full price and was authorized to leave the shops and receive rent. The tile was charged on such rent receipts. In the year 68, 1992, the reviewer disclosed net income in the year 1992 to 93, and claimed exemption on the basis that the property was not transferred in the name of the members of the AOP and argued that the receipts were clear. Come on down. Asset income cannot be assessed in the absence of a proper transfer process, and since they do not belong to the property, it cannot be overcome in any way, For any reason the income of one head cannot be estimated in the other head, which is why Issei's version was rejected with the observation that receipt of income by any means, not only Assisi's disclosure of revenue But was also required to state that it was exempt under the provisions of this law under which it was claimed that Asset was not the owner of the real estate, he did not deny it. Estimates of receipts are calculated from other sources according to the obligation to pay tax on such receipts.
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