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COMMISSIONER OF INCOME TAX/WEALTH TAX versus SARHAD DEVELOPMENT AUTHORITY, PESHAWAR


Speaking on the decision by the High Court on the appeal of Section 19 property tax liability, the Indian Supreme Court stated as 1991 PTD. 286 The legitimate question which has been discussed is different from the case included in the appeal before the High Court, ie whether the tax will be charged or not. The total lease amount of each plot received in advance of one year or the same year will be recovered in relation to the plot leased on the plot in proportion to each year. Law

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