I.T.AS. NOS.2228/LB AND 454/LB OF 1998, DECIDED ON 10TH OCTOBER, 1998. versus I.T.AS. NOS.2228/LB AND 454/LB OF 1998, DECIDED ON 10TH OCTOBER, 1998.
Sections 59 and 62 of CBR Circular No. 16, 1992 dated 1 7 1992, paragraph 4 (i) [Self Assessment Scheme] Self Assessment Return filed under the Self Assessment Scheme was taken under the general course that the Assisi Hid your bank balance. It was claimed that the disclosure of the bank account was a part of the capital and did not need to be separately reflected in the statement of wealth under cash outside the business. There was no reason to state that the case was a cover up case for legal action. Extracting a hidden matter from the Self Assessment Scheme, which was available in the previous scheme, the departmental proceedings was entirely irrelevant and invalid.
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