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Section 62 Assessment of Production of Accounts, Evidence, etc. Production Testing Validation of taxation of profits earned during commercial production trial production Income tax law has no concept of trial production or commercial production that entails concern for business. It is the administration / work to be done. On the basis of the initial stages of the trial, production had to be assessed on the basis of income or loss and the tax liability for the relevant period also had to be followed, although the question of test production, ie, in a commercial product, Where the relevance was in matters. The tax exemption question was included materially because in this case it had to be determined from which date the beginning of the exemption period had to be calculated as the present case did not include the question of tax exemption, hence income / Damage During the so-called trial production period the company will be assessed under normal law by the appraisal officer was valid and the appellate tribunal vacated the first appellate authority's additional legality and The appeal was accepted on point. how to become a advocate from Chohar Jamali lawyer