M. A. (STAY) NO. 428-KB, M. A. (A. G.) NO. 429-KB, I.T.A. NO.676-KB AND W.T.A. NO.53-KB OF 2003 versus M. A. (STAY) NO. 428-KB, M. A. (A. G.) NO. 429-KB, I.T.A. NO.676-KB AND W.T.A. NO.53-KB OF 2003
Sections 17 and 16 (5) Assessing the escape of wealth The increase in the suppressed value of the motor vehicle is assessed by the Assisi, that the price of such motor vehicle is not liable to be excluded from the Wealth Tax, as the exemption column. The same was announced in the return of agricultural wealth tax. The copy of the agricultural wealth tax declaration was submitted by the Assisi. The Assisi could not present any evidence to prove that it was also filed with the original wealth tax / income tax return and it was with the Assessing Officer. Was present when the original assessment under section 16 (3) was made. The Wealth Tax Act, 1963 was finalized until the Assisi failed to establish that such agricultural wealth tax at the time of re-examination of wealth under section 16 (5) / 17 of the Wealth Tax Act, 1963. Was back on record. The appellate tribunal upheld it
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