COMMISSIONER OF INCOME?TAX versus MESSRS SADIQ TRADERS
Income Tax Ordinance 1979 Sections 12 (7) and 59 (3) In addition to Sec 12 (7), pass orders under Income Tax Ordinance, 1979 under the assessment of accuracy of Income Tax Ordinance, 1979 The additional deducted interest income under section 12 (7) Income Tax Ordinance 1979 was also added by the Self Assessment Assessing Officer. The officer could not add any money using the powers under section 59 of the Ordinance which falls under the definition of income described in the Income Tax Ordinance, 1979 and the interest considered in the income declared by the examining officer. Could not include revenue of Limit yourself to adjustments such as increase, decrease, regulation and variation of amounts claimed as allowable expenses / deductions under different provisions of the Income Tax Ordinance, as listed in section 59 (3) of the Ordinance.
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