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I.T.A. NOS. 382/IB TO 390/IB OF 2000-2001, DECIDED ON 13TH NOVEMBER, 2001. versus I.T.A. NOS. 382/IB TO 390/IB OF 2000-2001, DECIDED ON 13TH NOVEMBER, 2001.


Income Tax Ordinance 1979 Sections 12 (18), 66A, 59A and 133 (7) of the Constitution of Pakistan, 1973 (1973), Arts 189 and 201 for the construction of houses suitable income increase and motor car loan assessment of a private company Was the director. The Income Tax Ordinance, finalized under section 59A of 1979, is the director / employee of the receiver reviewing company for the construction of the house and the motor car, the inspector additional commissioner has treated the loan Add it under section 12 (18). Income Tax Ordinance 1979 requested the delivery of Section 66A of the Income Tax Ordinance, 1979, the validity tribunal had already decided the issue related to the present case in similar facts and circumstances and the loan / advance from this private situation. In the same situation of the reviewers to obtain the limited company status of their directors / employees did not show any discrimination or discrimination in the facts and circumstances of the present prediction and the facts and circumstances of the pre-decided case as such. The Tribunal had to comply with the decree in its first case and everyone related to it The matter was not discussed on appeal. In each appeal, approximately one similar tribunal followed its earlier findings given by the Division Bench, which had a binding effect on the equality of facts and facts and accepted the appellant's appeal, stating that the original assessment orders. There were no false and prejudiced interests. The tax and the provisions of section 12 (18) of the Income Tax Ordinance 1979 were applied by the Inspector Additional Commissioner implementing the application of the provisions of section 66A of the Income Tax Ordinance 1979.

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