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I.T.A. NO.1307/LB OF 2001, DECIDED ON 17TH MARCH, 2006. versus I.T.A. NO.1307/LB OF 2001, DECIDED ON 17TH MARCH, 2006.


Section 62, 80C and Second Schedule, Part I, CL (118E) Assertion of Procedure for Proof of Accounts, etc. The claim of immunity was dismissed on the ground that the assessee was not engaged in manufacturing activities. The ACCC cannot provide EOBI and social, security records. Under section 62 of the Income Tax Ordinance 1979, the process of procurement vouchers and sales invoices was initiated and it was declared that the receipts were taxed under section 80C of the Income Tax Ordinance. Section 62 of the Income Tax Ordinance, 1979 under Section 80C of the Income Tax Ordinance, 1979, unless the proceedings under section 62 of the Income Tax Ordinance 1979 were abandoned in the first place, the appellate tribunal was assessed. The source was not deprecated. Since immunity was first granted by the Department for the first time, there can be no justifiable reason. In subsequent years, the exempt officer was instructed to allow exemptions.

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