I.T.A. NO. 6453/LB OF 1995, DECIDED ON 15TH DECEMBER, 1998. versus I.T.A. NO. 6453/LB OF 1995, DECIDED ON 15TH DECEMBER, 1998.
Income Tax Ordinance 1979 Section 12 (18) Circular No. 3 of the CBR, 1992 dated 27 1 1992 In Pakistan, income considered to be collected or generated was not exchanged through a cross-check but rather a barrier. The inclusion of such transactions by check was estimated in Assisi. Earnings as assessed by the Assessing Officer, loan transactions / otherwise affected by Section 12 (18) of the Income Tax Ordinance 1979 through cross check by the 3n Bank [as financed by Was present before the alternative) Act, 1998] Circular No. 3 of the CBR, dated 27 1 1992, cannot be called for a useful interpretation, because of the clear precepts of the law.
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