COMMISSIONER OF INCOME-TAX/WEALTH TAX, COMPANIES ZONE, PESHAWAR versus HAJI ANWAR-UR-REHMAN THROUGH UNIVERSAL TOBACCO CO. (PVT.) LTD., MARDAN
The claimant, claiming exemption and bad credit through advance review of Sections 2 (5) (ii) and 3 assets, had claimed exemption from the tax order on the matter, which was allowed by the appellate authority, It was restored by tribunal justification. The duty of the Assisi was to provide proof that the borrower was absolutely defective and that he was unable to repay the loan to the Assisi for such purpose it would be necessary to investigate the facts, in the absence of such evidence. Any decision in this regard will be made in space which has no clear picture. The borrower's financial status was on record or the tribunal could not record the final result on a bad credit question, as the remand to the Assessing Authority did not provide full evidence of it by the appellate authority examining the case. Who had taken the right course to do full justice.
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