COMMISSIONER OF INCOME-TAX (INVESTIGATION) versus MESSRS NISHAT MILLS LTD. KARACHI
CBR circular number 1 1962 dated 17 5 1969 CBR circular number 3 dated 22 6 1969 Income Tax Act (IX of 1922), section 15 13 Income tax officer corrects unacceptable 15 b claims as income Or mistreated, even though these incomes were not suppressed and the profit and loss account was reprocessed where these claims were withdrawn before the corresponding income was returned for years. In fact, regular assessments also included unacceptable claims, while additional income from the calculation agency clearly indicated that this amount The unacceptable head appears to be tapped into income under the head and it states that the claims, too, take action with the Income Tax Officer's profit and loss account for the relevant years. The idea of supporting revenue will automatically result in double taxation by the Martial Law Processing Committee
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