I.T.AS. NOS. 2503/LB OF 2002, 3551/LB, 2862/LB, 3898/LB OF 2003, 2419/LB, 5891/LB, 3254/LB AND 2657/ versus I.T.AS. NOS. 2503/LB OF 2002, 3551/LB, 2862/LB, 3898/LB OF 2003, 2419/LB, 5891/LB, 3254/LB AND 2657/
Sections 111 and 13 of the CBR Circular No. 6 of 1987, Dated 5 7, etc., to cover the fine income, etc. The Additional Department claims that under section 13 of the Income Tax Ordinance 1979, it can be assessed on income received from other sources and could not be countered against the loss of the previous year and Apart from this, section 111 of the Income Tax Ordinance, 1979, was paid separately in fines from other sources, but it was claimed to the Assisi that the loss was declared and assessed and the damages brought forward. After inclusion, the carrying loss is fixed, so no taxable payable on declared or estimated income is made. There was not, because it was not payable by the two figures represent the loss in case of damage, any tax asset. Fines can be imposed Accuracy No taxable payable, as the result of the assessment proceedings simply result in loss of taxation cannot be penalized in the absence of any tax, because the penalty amount is small tax amount. Was linked or trying to avoid it, the amount of fines was related to the amount of tax evasion or, in this case, tax evasion. In itself, the Assessing Officer had calculated and imposed a conceptual avid tax which was merely a conceptual tax because no such tax had been imposed or not acted upon by the Assessing Officer because the notification. Attempted tax exclusion was not valid in the definition of tax. C
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