PIMPA (PVT.) LTD., KARACHI versus COMMISSIONER OF INCOME?TAX, COMPANIES-I, KARACHI
Section 13 Rejection of a Business Result is not merely a maintenance of the Consumption and Production Account or non-delivery of the full address of the person from whom the purchase was made, in the absence of any error, as an indication of suppressing production and sales. can go. The bookkeeping of accounts cannot be ruled out to show that irregularities or other defects in the process of maintaining the accounts, or positive evidence of it, have not disclosed the full income of the assessee in the accounts.
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