MESSRS FRIENDS VENEER CO., PESHAWAR versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 59 (1) Establishment of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) CBR Circular No. 7, Dated 15 6 2002 Para 9 (a) (ii) CBR Circular No. 7 (7) / Section Assistant / 2002, Dated 17 12 2002 Evaluation Year 2002 2003 Gross Profit Rate Determination of Total Audit on the basis that the gross profit rate in the assessment year 1996 was declared as 23% this year. This was generally applied as it was announced at 18% and the manufacturer's gross profit rate of 25%, when the declared gross profit rate would have been significantly lower in all subsequent years. And something special for that comparison The choice of the year was not appropriate.
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