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COMMISSIONER OF INCOME TAX, ZONE, ISLAMABAD versus CAP GAS (PVT.) LTD., RAWALPINDI


Section 12 Assessment under the Cost of Sales Account of the Gas Supply Company, which costs the maintenance of roads and the sale of cylinders, deducts such costs and carries gas cylinders due to loss of company scope road revenue. Heavy Vehicles Such Expenses are Required There was no capital in nature The company would be entitled to deduct such costs and actual losses on the sale of cylinders.

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