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MESSRS NUMAN INDUSTRIES, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Second Schedule, Part I, CL (121A) CBR Circular No. 7 1984, Dated 24 7 1984 CBR Letter C Number ITJI5 (9) / 84, Dated 299 1986 CBR Circular No. 6 of 1987, dated 5 7 1987 section RO 173 (1) / 91 dated 19 2 1991 section RO 673 (1) / 91 dated 21 7 1991 section RO 499 (1) / 95 dated 14 6 1995 CBR. Establishment of the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000) in Letter C No. 1 (II) Survey 1/97, dated 22 8 1998, Section 9 Exemption Completion of Required Conditions In a detailed, Regional Commissioner of Income Tax Had dealt with non-compliance with the three conditions, namely the industry based on sophisticated technology; Member of the fast depreciation and high risk factors in it that was invested was rejected on the solid foundation of this case because a complaint was submitted. The two conditions require technical evidence to determine if the complainant has made any kind of complaint with them / Assisi did not present any documentary evidence or expert opinion so that it could appear Since they had complied with the Department in terms of first and second terms, the third condition was to indicate that no investment / expenditure presented with the return was made in the last account. The expenditure on R&D is shown and no machinery and equipment was removed from the beginning, indicating that the Complainant / Assisi had manufactured the ring and it had charged 19,46 in 1997 year. , Rs 38,673 was announced for sale at Rs 26,34,400. In the assessment year 1998 99 and there was no expenditure on R&D which was inconsistent with the claim f.

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