I.T.A. NO.90/LB OF 1990-91, DECIDED ON 15TH SEPTEMBER, 1990. versus I.T.A. NO.90/LB OF 1990-91, DECIDED ON 15TH SEPTEMBER, 1990.
Section 13 (l) (a) of the 13th Ordinance is substantially different from section 13 (1) (e). Bills payable and li suppliers will not be operated under head. Such costs in connection with business under section 13 (l) (a) may be made under section 13 (l) (c) with the prior approval of the IAC. In Section 13 (1) (a), the lender may prove unrealistic and in such a situation the Assessing Officer may withhold the money under Section 13 to increase the merit of his money. (1) (a),
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