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IRAM GHEE MILLS LTD. versus INCOME TAX APPELLATE TRIBUNAL


The results of the officer examining section 14 (1) and the second schedule, paragraph 118e Income Tax, show that the income is from the income from the sales of manufacturing and trading / commercial sales, so the Income Tax Appellate Tribunal held This is confirmed as. However, no question of law would arise in response to the appellant, however, it failed to prove that the machinery used in the upgrade was new and was purchased for the purpose that evidence of the purchase of new machinery. Was primarily concerned with the scope of facts. Nor did the appellant, thus, fail to meet the requirements of paragraph 118E of the Second Schedule to the Income Tax Ordinance 1979.

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