MST. RASHIDA BEGUM versus INCOME TAX APPELLANT TRIBUNAL, ISLAMABAD BENCH, ISLAMABAD
In reference to the Articles 136 and 27 of the High Court Adventure in the nature of trade, the fact that the Tribunal was not recorded by the Tribunal and denied by the SCC was the result of assessing the fact that a real estate business was operating. And it was constantly being reviewed. Sources said that the property property, which is a hotel, was purchased by a reviewer in August, 1982 and was sold during the assessment year filed by the tribunal, so this review was reviewed. Was never involved in the hotel business because of this asset, the building remained on lease for acceptance until the sale of its occupancy to the reviewer and that The asset holder waited for the right time to relocate the building while he was in the steel agency business. At the best price, it could not be said to be inappropriate or obnoxious, but the fact of the investigation was that the transaction was generally in accordance with business or trade. E diagnostic. In order to make a profit, the sale and purchase of immovable property and the proceeds of this account relating to the real estate of this type are regularly assessed, even if traded. Such transactions related to the diagnostic business or trade cannot, in the circumstances, be termed an isolated transaction and thus there was no campaign in the nature of the trade.
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