BEFORE MUHAMMAD MUNIR QURESHI, ACCOUNTANT MEMBER AND SYED NADOEM SAQLAIN, JUDICIAL versus BEFORE MUHAMMAD MUNIR QURESHI, ACCOUNTANT MEMBER AND SYED NADOEM SAQLAIN, JUDICIAL
Failure to provide the return of the total Income Tax Ordinance imposed under Section 108 of the Income Tax Ordinance 1979 and 55 of the Income Tax Ordinance, 1979, it was challenged to submit late returns because the data on return was loss. I was so there was no need for Assisi. No penalty could be imposed under section 108 of the Income Tax Ordinance 1979 which was not liable under section 55 of the Income Tax Ordinance 1979 which was not obligatory under section 55 of the Income Tax Ordinance 1979. The income was more than the maximum amount which was not taxed. The provisions of section 55 were expressly stated so that there was no scope for this interpretation by which the meaning of the word revenue used in the section could be enhanced. The loss on the basis of speculation was not more than the income declared in the event of loss by the assessee. The minimum amount which was not taxed under section 55 of the Income Tax Ordinance, 1979 was fined.
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