MESSRS AMIN TEXTILE MILLS (PVT.) LTD. versus C. I. T.
Income Tax Ordinance 1979 Sections 107 (5), 65 and 62 Income Tax Rules, 1982, R48 (1) (a) (b) and (c) Constitution of Pakistan (1973), Article 199 Tax credit is balanced, modern and diverse. On the account. Re-Investigation of Non-Production Maintenance Assessment of Documentary Evidence Assessment of maintaining factual disputes under Section 62 of the Tax Ordinance 1979 was completed and the tax credit was subsequently approved, followed by section 65 A notice of shock was issued in order to reopen this assessment. On the basis that the tax credit for BMR was wrongly allowed because applicants for the required certificates and machinery import details, its cost and the payment of taxes and payments related to the installation of Assessment Machinery. Failed to produce the required strictly preventable certificate. That all the required certificates / documents etc. were presented to the Assessing Officer before the Assessing Officer that it was a certificate that the TMRT was prepared to allow relief on the tax credit to the BMR High Court was not true. Establishment of a preferred position requires the production or recording of evidence that was not generally obtained by the High Court Petition and was deemed invalid and was not capable of retaining the applicants. If a negative order was approved based on an inappropriate order, it had sufficient treatment available, the request was excluded at cost.
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