BEFORE MUHAMMAD AKHTAR NAZAR MIAN, ACCOUNTANT MEMBER AND SYED KABIRUL HASAN, JUDICIAL MEMBER versus BEFORE MUHAMMAD AKHTAR NAZAR MIAN, ACCOUNTANT MEMBER AND SYED KABIRUL HASAN, JUDICIAL MEMBER
Section 5 (1) (xv) (ii) of the Wealth Tax Act 1963 and 17 BCBR Letter C8 (9) WT / ITV / 79, dated 30 6 1985 CBR Letter ITJ / ( 42) of 1985, dated 22 8 1985 Exempt Assisi made real estate with remittance remittances and claimed exemption that the assets were partially dealt with in the years following settlement but Assisi claimed. There was an exception to the extent of the receipt of foreign remittances, which the inspecting officer reviewed to the additional commissioner of inspection, in the assessment order on the basis that foreign remittances were first converted into assets. Exemption was obtained and if an asset generated from foreign remittances was converted to another part, there would be no exemption then there was a valid exemption available under section 5 (1). ) (XV) meets all the assets required by the Wealth Tax Act, 1963 (except that such assets were ordered regardless of the number of such conversions in those years. Additional Regarding the packing of the Commissioner, the appellate tribunal had made an agreement with the direction that the examining officer could receive foreign remittances to such extent or during the preceding years so that the effect of the waiver could not proceed. The year in which remittances were received and five years later, despite the number of asset transfers
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