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I. T. A. NO. 1931 /KB OF 1999-2000 \' versus I. T. A. NO. 1931 /KB OF 1999-2000 \'


Income Tax Ordinance 1979 Section 12 (18) General Clause Act (X Of 1897), Section 13 (2) Income Tax In Pakistan Under Section 12 (18) Of Income Tax Ordinance 1979 Or An Increase Of Rs. Considered. Which was obtained by the SC as a loan of below Rs one lakh from several persons. Assisi claimed that the aggregate loan of more than Rs 1 lakh from several persons was made under section 12 (18) of the Income Tax Ordinance, 1979. Was not attracted to. Since the words used in sub-section (18) of section 12 were \ any person ', which meant the validity of a single individual, each provision in accordance with section 13 of section 13 of section 13 of the Act 1887, 2 That would not have happened In words contradicting the article or context, single words would include an increase in the word estimator's income and vice versa, therefore, the tribunal maintained it.

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