D.D. SHROFF versus INCOME-TAX OFFICER, CIRCLE D-3, CENTRAL ZONE D, KARACHI
Schedule I, Part I, Para A, Provois (e) and S 69 (4) of the Income Tax Act (XI of 1922), Schedule III, Part I, Provo (ii) and S16 (1) (b) of the objection. The provisions of both the Ordinance and the Act are intended to provide relief to the reviewers who were partners in a registered firm responsible for paying super taxes that would at least reduce the liability of such partners. Was made in complying with the provisions of section 16 (1) (b) of the Income-tax Act, in relation to the process (ii) of Part I of the Third Schedule to the Computing Act, which is amended by section 69 ( 4) compliant. In consideration where a partner's income will be counted under section 16 (1) (b) of the Act or section 69 (4) of the Ordinance without adding any proportionality. Deferred Super Tax Deduction in a Partner's Account for Its Profitability Share
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