I. T. AS. NOS. 186/KB AND 187/KB OF 1997-98, DECIDED ON 26TH JUNE, 1998. versus I. T. AS. NOS. 186/KB AND 187/KB OF 1997-98, DECIDED ON 26TH JUNE, 1998.
Income Tax Ordinance 1979 Section 14 (2) and Second Schedule, Part I, CL (103) Section RO 1081 (1) / 93, Estimation of Waiver 1 11 1993, from a Cooperative Society registered under the Cooperative Society Act 1925 The transfer fee received by the Assessment Officer was taxed on the members and non-members of the society which were estimated for the year 1995 and 96 and 1996 for 97, second schedule, Part I, the Income Tax Ordinance 1979 clause ( 103) was challenged, the exemption exempted by notification number section R1081. (1) /, 11, dated 1119 199is, 3 1993 as provided in the notification, Prov. In accordance with the Income Tax Ordinance, 1979, which applies to the Second Schedule CL (103), The benefit of immunity will continue to be available for the duration. The plea had expired that the benefit of immunity would continue for ever as no period was provided for the appellate tribunal's postponement by CL (103) if such application was granted. So that too is equivalent to torturing the provisions. In subsection (2) of section 14 of the Income Tax Ordinance, 1979
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