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G.S.A. HOUSE (PVT.) LTD., KARACHI versus COMMISSIONER OF INCOME TAX, CIRCLE-10, COS. I, KARACHI


Section 221 Income Tax Ordinance (XXXI of 1979), Sections 65, 66A, 62, 19 (2) (b) and 19 (3) Correction of error correction of the correct information provided that the rent free tenancy agreement information. The tenant is his sister company, the same directors and from the beginning the tenant of the Assisi company was an independent tenant, in exchange for an extended loan to the Assisi for the construction of the entire building, showcasing the Essex under section 65 of the Income Tax Ordinance 1979 Notice was found. The officer who inspected the Additional Commissioner did not agree with the assessee's opinion that the opinion was to be changed and that the Income Tax Ordinance was not sufficient information for the purpose of section 65 of 1979, the lower income of the lower residential income. Assessment The appellate tribunal tax along with the first appellate authority finalized the assessment under section 19 (2) (b) of the Income Tax Ordinance 1979 and section 62/65 of the Appeals of Income Tax Ordinance 1979 Contributors also claimed that information about the lower floor of the building began from the beginning, especially at the time of the original assessment. Was in the control of the department and never provoked this argument. As an asset and it was established from the outset that the rent was not being announced for the ground floor and it was accurate information for the purpose of evaluating the information which neither the assessor nor any of the assessors had No rent was announced on the floor, nor was her sister's return thought that the rent was taken to the property due to her sister's concerns. If the rent was not paid for any reason, then the sister's concern is the legal obligation to confirm whether the rent

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