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W.T.AS. NOS.1069/LB, 1070/LB AND 1071/LB OF 2002, DECIDED ON 28TH AUGUST, 2002. versus W.T.AS. NOS.1069/LB, 1070/LB AND 1071/LB OF 2002, DECIDED ON 28TH AUGUST, 2002.


Section 5 (1) (xvi) Wealth Tax Rules, 1963, R 8 (3) Lahore Development Authority Buildings Regulation Act, 1984, R 51 In connection with certain assets, the Exemption Clinic is part of the Residential Home by the Assessor for the Clinic. Was being used. The waiver was allowed to the extent that it used to be self-contained and the cost of the portion used as a clinic was included in net wealth. Assisi says using only part of the home for commercial purposes will not change the status of the home. Lahore Development Authority Buildings Regulation, 1984 R51, part of the house could be used as a clinic office. There was no ambiguity to understand the Lahore Development Authority's Building Regulations Act as it could be used for professional purposes in any part of the house. The Lahore Development Authority Building Regulation was a separate law and the authority operates under its own rules and regulations. The Wealth Tax Act was an independent law that had nothing to do with any other law. The Law of Lahore Development Authority had a strong effect on the Wealth Tax Act, 1963. The Wealth Tax Act of 1963 did not prohibit this property from using any part of its property for any other purpose. There is no restriction on the manner in which he intends to use his residence appellate tribunal, which is not restricted to the valuation of immovable assets for tax purposes. The second law did not come into force unless this was stated in accordance with section 5. 1) (xvi) Wealth Tax Act, 19

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