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IBRAHIM ISHAQ JOHRI versus COMMISSIONER OF INCOME TAX (WEST), KARACHI


Sections 3, 4, 4A (ii) (ii) (iii) and 4B (a) Constitution of Pakistan (1962), Arts 223 and 240 Residents General income tax and non-taxable area Income tax liabilities Both gross income Assessment Assisi Appellant was a partner of a business firm in Karachi from which he retired and started his own business in the state of Swat where he was allegedly accepted as a State Citizen, on which his application was made. Claimed a tax deduction on his income from the state of Swat. It was a part of the tribal area where the Income Tax Act, 1922, because of Article 223 (1962) of the Constitution, was not extended and on the other hand, he was not a resident of the Pakistan Assessing Officer, on the other hand, it was found on the evidence. Had gone That Assisi was looking after a residential house in Karachi which he had purchased in the name of his wife and where he had telephoned in his name and that during the previous years, the asset was residing in a taxable area of Pakistan. Was adopted. Ore

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