I.T.A. NO. 509(IB) OF 1986-87, DECIDED ON 30TH AUGUST, 1987. versus I.T.A. NO. 509(IB) OF 1986-87, DECIDED ON 30TH AUGUST, 1987.
Sections 6464 & and (59 (1) Unilateral Relief Assistance, which is part of a firm, some amount due to salary from Azad Kashmir Returns, which was filed as a resident, due to the income tax payer's salary amount) Accepted by the source, taxing properly included taxation in the hands of the assessee as well as the proceeds of his share from a firm whose salary was included in his total income, tax 164 According to the provisions of the Income-tax Officer, he was entitled to unilateral relief, however, he had to be satisfied that the salary was paid by tax deduction or otherwise. When the diagnosis to be sure that there was no justification to exclude the income tax had accepted its responsibilities, the department imposed additional taxes on assysy.
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