COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI versus KRUDD SONS LTD.
Income Tax Act 1922 Section 13 Accounts Disclaimer Accounting Accounting If the Assessing Officer, based on the accounts submitted by the assessee, can calculate the change of opinion in the past without any particular substance or mere accounting, The procedure may be possible. Section 13, Interpretation of Income Tax Act, 1922, Scope and Application of Inquiry, Section 13 Accounts Reject / Evaluation of Accounting Methods relating to Accounting / Accounting Procedure by Officers Assessing Income Tax Act, 1922 The officer's duty is to determine whether the ICCC was to be determined. Adopt an accounting method that accurately combines revenue, profit and profit
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