COMMISSIONER OF INCOME TAX versus MESSRS ANGOLA ENTERPRISES
With regard to Sections 134 and 13 (1) (d) the High Court Appellate Tribunal found that the matter which was taken up in the matter was the propagation and sale of the property owned by the Registrar as stated before the Registrar and on the back of the next page of the agreement. The section was signed in writing. Further, the facts and circumstances show that there was no question of law in the matter, but rather the reason for the dispute, as made by the Assisting Officer under Section 13 (1) (d), Income Tax Ordinance, 1979. The sides were roaming. The appellate tribunal referred to the facts of the case which were resolved with them and resolved.
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