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I.T.A. NOS.549/IB OF 2003, DECIDED ON 20TH JANUARY, 2004. versus I.T.A. NOS.549/IB OF 2003, DECIDED ON 20TH JANUARY, 2004.

Section 13 (1) (d) Income Tax Rules, 1982, R207 An additional property was purchased as a residential property through a registered sale deed. Such property was paid by the buyer / assessee to the commercial property itself. Was changed. The property was assessed by applying the District Collector's commercial property rate on the basis that the value of the immovable property pursuant to CI (ii) of R207A of Income Tax Rules 1982 for the purposes of Section 13 of the Income Tax Ordinance In 1979, for the purposes of estate duty, the district collector should be charged the default value and there was no exemption from the value of the property which was accepted by the registration. District Collector Residential Property Prices According to stamp duty purposes, when the officer found no evidence to reject the sale price mentioned in the registered sale, the process, which appears to be justified as being a public document, merely assumes Nor can it be ruled out on speculations and conclusions. There was no such evidence to add that under section 13 (1) (d) of the Income Tax Ordinance, 1979, the additional exclusion was retained by the appellate tribunal before the appellate tribunal. best advocate from Mohmand lawyer