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I. T. A. NO. 1988/KB OF 2000-2001, DECIDED ON 27TH JANUARY, 2004. versus I. T. A. NO. 1988/KB OF 2000-2001, DECIDED ON 27TH JANUARY, 2004.


Explanation of the provisions of Sections 12 (12) and 13 (1) (d) of the Income Fuel Stock Section 12 (12) and section 13 of the Income Tax Ordinance, 1979, as a result of the trade, is the result of this assessment that section 12 (12) The provisions came in the way of the Income Tax Ordinance, 1979, to examine the piece of land because the stock in the trade was not approved by the Appellate Tribunal under Section 12 of the Income Tax Ordinance, it was a special section and the revenue section As a special transaction. The purpose of section 12 (12) of the Income Tax Ordinance, 1979, was to obtain a tax such as the sale of the concession of its assets at any benefit to a director of a company or employee.

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