ITA NO. 837/KB OF 1991-92,\'DECIDED ON 28TH OCTOBER, 1992. versus ITA NO. 837/KB OF 1991-92,\'DECIDED ON 28TH OCTOBER, 1992.
Third Schedule, Rr 7 and 8 \ Slow Transaction The definitional clauses contained in RR 7 and 8 of the Third Schedule, Third Income Tax Ordinance 1979, will not be attracted in the event of a lazy transaction. Outside the scope of RR 7 and 8 of the Third Schedule: Where attributable to the value appreciation, such a transaction was not a bearish transaction.
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