T.P. BHANDARA versus EXCISE AND TAXATION OFFICER (CAPITAL GAIN TAX)
Capital Gain Tax Rules 1964 R 7 Constitution of Pakistan (1973), Article 185 (3) Compare this plot with the plot determined by the authorities after the determination of the fair market value of the plot in the capital tax dispute. Contested in the constitutional petition on behalf of Other properties in the area around it were traded, which had a special feature, compared to other properties in the vicinity, the authorities believed that the sale price of the plot was for the seller and seller. Did not accurately disclose the transaction between, but the declaration was. The constitutional application to reduce the tax liability was properly rejected by the High Court, and there was no question of interference in the matter and refused to appeal.
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