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I..T. AS. NOS. 4466/LB AND 4467/LB OF 2002, DECIDED ON 18TH JANUARY, 2003 versus I..T. AS. NOS. 4466/LB AND 4467/LB OF 2002, DECIDED ON 18TH JANUARY, 2003


Sections 30 and 31 do not accept lease management on income received from other sources based on the fact that it was a collective arrangement between the family because it was not registered. The local sales and purchases were assessed on a lease basis. What was considered legitimate was to avoid such a heavy taxation, by no means could a situation be considered, which could lead to something more powerful, to counter such ideas. Was needed because Malala's allegations cannot be attributed solely to her words. Under section 30 of the Income Tax Ordinance, 1979, the assessee should be assessed as a leaseholder against whom he will be entitled to the allowable expenses under section 31 of the Income Tax Ordinance, to the extent of the 1979 appellate holdings arrangement. Was accepted and related to the expense claim, the Appellate Tribunal set them aside

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