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COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, `A\', KARACHI versus MESSRS PHOENIX ASSURANCE CO. LTD.

First Schedule, R6 and Section 10 (7) of the Insurance Act (X38 of 1938), Sections 11, 15, 18, 21 and, 102 Income Tax Officer, No expense in the jurisdiction of the taxation reserve, checking or excluding the Income Tax Officer Had no jurisdiction From the Profit and Loss Account and the Account for Profit and Loss approved by the Controller of Insurance under the Insurance Act, 1938, the Insurance Controller was linked to the accounts of the Assisi Insurance Company, registered under the Insurance Act, 1938, And the limited jurisdiction of the Income-tax Officer was to exclude expenses from the balance profits in such accounts which were not valid under Section 10 of the Income-tax Act, 1922. Impair account integrity. In relation to the calculation of profit and profit under the Insurance Act, 1938, and in the light of the provisions of the Income Tax Act, using the general rules for tax assessment, 1922 Pakistan, top advocate family court from Sanjwal lawyer