I.T.AS. NOS. 5416/LB OF 2003 AND 5804/LB OF 2002, DECIDED ON 31ST AUGUST, 2005. versus I.T.AS. NOS. 5416/LB OF 2003 AND 5804/LB OF 2002, DECIDED ON 31ST AUGUST, 2005.
Section 12 (18) real estate investment, etc., is believed to have been made by Salami at the birth of the daughter, the additional cost estimate was expressed by an amount in the statement of peace as Salami received at the birth of his daughter. Since the money was not received through cross-check, the Assisting Officer sought to increase the proceedings under section 12 (18) of the Income Tax Ordinance, 1979, on the basis of the decision of the High Court, Was added and said that according to the tradition of our society greetings were being given on birthdays, marriages and other celebrations The appellate tribunal was earlier granted by the appellate tribunal to terminate the increase in view of the appellate authority's High Court order.
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