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BGP (PAKISTAN) INTERNATIONAL, ISLAMABAD versus C.I.R., L.T.U., ISLAMABAD


Sections 22 (5) (b), 23, 32, 34 and 169 (2) (a) depreciate and the initial allowance taxation officer observes that the company assessed the potential tax related tax during the tax year 2003, 2004 Had to be deducted and the amount of depreciation and initial allowance allowed during the tax years from opening the writing price for 2005 and the tax year 2006, resulting in lower deductions for tax years. First Appeal Authority Taxpayers Claim Reduction of Depreciation and Initial Allowance at the Beginning of the Tax Year At the beginning of the year, the written cost estimate was determined by the amount of the price discount and the initial allowance allowed during the first tax year at the normal tax resume; in that case, the tax year 2003, No depreciation was allowed during 2004 and 2005, and in the absence of any clear provision of the law to the contrary, there was no scope for this purpose. And under the provisions of the Income Tax Ordinance 2001, permits granted on the basis of the valid governing tax government, on the basis of the fact not allowed on the basis of Val, a certain amount of tax was paid to the Government Treasury for presentation of the account. Section 169 of the Income Tax Ordinance was not frozen and even then Section 169 of the Income Tax Ordinance could not be frozen. 2001, no deduction would be allowed as a way to deal with the tax regime's potential cases, which did not mean that depreciation would be frozen, the Income Tax Ordinance, 2001, did not specify any law to freeze The clause

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