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I.T.AS. NOS.5441/LB, 5862/LB, 5861/LB OF 2002, DECIDED ON 31ST AUGUST, 2006. versus I.T.AS. NOS.5441/LB, 5862/LB, 5861/LB OF 2002, DECIDED ON 31ST AUGUST, 2006.

Section 13 (1) (AA) and I48 reject the extra gift because the date of the gift and the proof of payment was not presented and since there was no blood relationship with the groom, the gift was therefore ancillary. Cannot claim. The first appellate authority was not deemed appropriate to consider the increase made under section 13 (1) (AA) of the Income Tax Ordinance 1979, as the Gort transaction is fully valid and authoritative in the eyes of the law. And was responsible for it. To be deleted, the law does not require that a blood relationship be gifted. Only donors were male and they showed gifts in their income tax studies and there was no reasonable restriction. To reject a son's gift, as a verbal gift was just as valid as a gift written under Islamic law and there were only three conditions under the law for the presentation, acceptance, and occupation gift performance, which were fulfilled, In addition, the appellate tribunal dismissed the circumstances advocates from Khair Pur Mir lawyer