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ITTEFAQ RICE MILLS versus FEDERATION OF PAKISTAN


Section 214C Sales Tax Act (VII of 1990), Section 72B Federal Excise Act (VIII of 2005) Section 42B Law Reform Ordinance (XII of 1972) Section 3 Risk Parameters, Audit Parameters for Audit Audit of Taxpayers' Choice Interpretation of the Belt ing Notice for selection for audit issued under Section 214C of the Income Tax Ordinance 2001, random voter distin, discrimination and scandal applicants / taxpayers canceled the notice which made the election illegal Unless indicated by an open search of \ High Risk \ Issues and transparently, do not conduct any parametric belting. And that they can \ be applied to high-risk case as having limited risk, risk parameters tax all eligible voters, who did not have legal responsibility for the legitimacy of the Federal Board of Revenue applicants. (FBR) regarding selection of cases for audit under section 214C of the Income Tax Ordinance 2001, Section 72B of the Sales Tax 1990 and Section 42B of the Federal Excise Act 2005. Hold a ballot that is explicitly provided for audit of \ random \ or \ parametric \ law explicit persons \ or \ classes of persons selection of individuals can be easily facilitated through \ random balloting. While selection / individual classes can only be done through parametric belting and it is realistic that in parametric audits, the application of risk parameters to taxpayers automatically excludes a group of taxpayers. Such a parametric group was maintained by computer belting (also parametric). A limited number of such taxpayers will be sent to the institution

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