I.T.AS. NOS.747/IB TO 749/IB OF 1999-2000 versus I.T.AS. NOS.747/IB TO 749/IB OF 1999-2000
Income Tax Ordinance 1979 Sections 13 (1) (AA) and 19 additions to the contract for sale to Assisi showed the buyer's exemption from the sale of the property on the basis of the sale and affidavit but such property There was no sale process in relation to. Under section 13 (1) (AA) of the Income Tax Ordinance, 1979, the Assessing Officer was assessed for such exempt income as well as income from home property. Never before had a simple contract of sale been granted by the appellate authority and there was no process for the sale and transfer of property. Such an embarrassing arrangement required the provisions of section 13 (1) or section 19 of the Income Tax. Can't meet Ordinance 1979 Since the property of the house is owned by the assessee and the source of the money declared by the assessee cannot be attributed to the real sale of the property to any person. The Puppet Authority was denied immunity from the correct interpretation of the provisions of the Income Tax Ordinance 1979, and the order of the Assisting Officer was restored by the appellate tribunal on the basis of misinterpretation of the evidence and misinterpretation of the facts of the case.
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