versus
Section 12 (18) / Finance Act (III of 1998), CBR Circular No. 11 1998, dated 25 7 1998, the amount received as a loan through the Deposit Assurance for Addition of Share Edition And was submitted by directors for the period of the property \ share deposit money \ and \ share advance money \ clearly showed that the word `deposit 'meant` advance` and that the income tax ordinance Was within the scope of Section 12 (18) of 1979 as it stood after the amendment. In 1998, the SC did not deny directors the receipt of loans and did not prove that the sums received under section 12 (18) of the Income Tax Ordinance 1979 were obtained through the banking channels which were provided under Section 12 of the Income Tax. (18). The appellate tribunal confirmed the increase in the ordinance, 1979. \ r \ n
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