MESSRS PARACHA TEXTILE MILLS LTD., KARACHI versus THE COMMISSIONER OF INCOME-TAX CENTRAL, KARACHI
Sections 13A and 13, no Certificate of Proposal Certificate may be filed, from a SCCC chartered accountant or industrial accountant who states that the closing stock price failed to provide a certificate from a certified standing chartered accountant. Is. The stock in which the work is in progress, if any, is such and which has arrived after satisfying itself with such value, so as to reject the book version for the Income Tax Officer or Tribunal itself. The audited balance sheet of section 13, which shows the value of the statement of stock and facts or observations of a chartered accountant with respect to a particular item, is considered under section 13A, Creates a certificate under Section 13A.
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