MUSHTAQ COLD STORAGE, LAHORE versus INCOME-TAX/WEALTH TAX OFFICER, LAHORE
Article (59 ()), & 61 and Third Schedule, CL7 (b) Constitution of Pakistan (197 1973 Article), Article Self 199 Constitution Constitution Petition Notice of Disqualification of Return due to concealment of self-assessed income. The reason was not guilty of hiding the property estimate because it had fully declared the sale price of the car and the written price could not be accepted at the cost of the charge in respect of the hidden cost of the charge even though it contained the necessary details. Yes, but it was not properly prepared when it was confronted with the difference between paying the tax. And an Income Tax Ordinance 1979 set out to take advantage of the vehicle as part of the Third Schedule for Income Tax Ordinance 1979, referred to in section 59 (3), to provide for the calculation of depreciation allowance. Was to make adjustments instead of disqualifying the return under the law. The High Court accepted the constitutional application for the purpose of the Self Assessment Scheme on such a score and declared the effect to be against the duty duty on the Assessing Officer under section 59 (3) of the Ordinance.
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