COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE versus MESSRS AIR TRAVEL CONCEPT (PVT.) LTD., LAHORE
Income Tax Ordinance 1979 Sections 136 (1) and (2) related to the question of law of the High Court which the Contractor's gross receipts for deduction from receipts of contract due to the Department of Highway's providing the material to its contractor. Can't add to The AssisiCity, which was the cost of the supply made by the department, was an expenditure to determine its total revenue to be taxed / taxed and could not form part of the gross receipts that are said to have never been reviewed. If the borrower did not reach it, he has all the justification to reduce the receipts from this amount
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