I.T.A. NO. 2231/LB OF 2004, DECIDED ON 21ST FEBRUARY, 2006. versus I.T.A. NO. 2231/LB OF 2004, DECIDED ON 21ST FEBRUARY, 2006.
Section 12 (18) Income Tax Ordinance (XLIX of 2001), Section 39 (3) of CBR Circular No. 6 of 1987, Article 5 7 of the tax on income from purchases that are considered to be collected or generated in Pakistan in 1987 Total sales received from outside buyer Evidence of the Legislature being valid at the time of enactment of section 12 (18) of the Income Tax Ordinance, 1979, which is the evidence of the tax officer, namely the sub-registrar of the Government, who verified the tax which was mentioned in the Revenue Record. And was presented before the first appellate authority as presented by the tax officer, on the basis of the misapprehension of the facts and application of section 12 (18) of the Income Tax Ordinance, 1979, the case was established on false grounds. Was, there is no hypothetical factor involved in this transaction, application of section 12 (18) of the Income Tax Ordinance was not justified, in accordance with the 1979 Assessment Order. The order of the 8th Appellate Authority was also vacated and the appellate tribunal had also deleted it.
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