PAKISTAN INTERNATIONAL AIRLINES CORPORATION versus COMMISSIONER INCOME-TAX (CENTRAL) KARACHI
Section 10 (2) Constitution of Pakistan (1973), Article 185 (3) Revoke Appeal Permission, given to an airline evaluator, to consider: First, whether its ticket sales The payment received by the Assissee for this income is at that time. Tickets used, and second, the role of money received in the event of non-use of tickets can be considered income through the transfer of a non-declared transportation account to a profit and loss account only.
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