KAWALITY PAPER MILLS (PVT.) LTD., LAHORE versus COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE
Sections 12 (18) and 66 share deposit money authority have treated such amount as loan. This value was never claimed as loan in the account of the company as the claim was made by the assessee. The section is a condition in which the provisions of section 12 were requested. (18) Ordinance where the assessee did not claim the disputed amount as a loan, then like a loan loan to seek the provisions of section 12 (18) of the Assessing Officer or the Revising Authority Income Tax Ordinance, 19/79. Can't behave As amended by the Finance Act, 1998, the exercise of jurisdiction under such section 66A was refused to inspect the Additional Commissioner in such circumstances, the High Court replied in the negative. Gave.
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