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COMMISSIONER OF WEALTH TAX versus MST. FOZIA MUGHIS


Section 2 (m) words owed owed, \ owed, and \ all loans \ mean term \ charge charges \ and \ payment \ deductible debt owed deductions Estimation of the Provision for Income Tax There is no provision for deduction of income tax assessment or demand notice on deduction in computing net wealth. 9 (a) (i) and (ii) bulk valuation tax reserves are the actual tax liability. Liquidity is to be deducted or discharged as debt. Wealth depends on the Assessment Order where the Assessment Order was to be made Wealth Tax Officer is at liberty to deduct tax deposits based on records.

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