I.T.AS. NOS. 368(IB) AND 610 (IB) OF 2002, DECIDED ON 20TH MARCH 2003. versus I.T.AS. NOS. 368(IB) AND 610 (IB) OF 2002, DECIDED ON 20TH MARCH 2003.
Section 12 (18) CBR Circular No. 3, 1992 dated 10, 1992 For the purpose of providing for Section 12 (18) of the Income Tax Ordinance 1979 considered income or income collected in Pakistan. Had to check and retreat. Central Introduction of Lenders The Central Board of Revenue directs that the assessee should not cross the provisions of Section 12 (18) of the Income Tax Ordinance 1979, so that the actual loan payment orders received through cross checks Or not received by telegraphic transfer etc. Banking channels did not mean to allow payment of loans, etc., through the banking channel as the Central Board of Revenue could not disable Section 12 (18) of the Income Tax Ordinance 1979.
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