PAKISTAN INTERNATIONAL AIRLINES CORPORATION versus THE COMMISSIONER INCOME-TAX (CENTRAL); KARACHI
Section 10 (2) Constitution of Pakistan (1973), Article 185 (3) Revoke Appeal Permission to Appraise an Airline Assessor: Consider, first, whether the payment received by the Assessment for the sale of its tickets. The revenue will be made only when the ticket is used, and second, the role of money received in the event of non-use of the tickets is considered revenue only by transferring from the non-declared transportation account to the account for profit and loss. can go.
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