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I.TAS. NOS. 3967/KB TO 3970/KB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994, versus I.TAS. NOS. 3967/KB TO 3970/KB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994,

Income Tax Ordinance 1979 Section 23 (v) Third Schedule, Rr 1, 2 and 3 Existence of assets read along the lines of the dock The Income Tax Officer, before denying the existence of the dock lines, had to be assured The asset was not really isted. The Income Tax Officer, in that case, had to inquire and physically examine the evidence and other relevant evidence to prove whether the asset was present in the relevant year, only in the first year. There will be a slight decline in the initial depreciation and the following year. Extra shift and triple shift allowed except deprecation registration advocate from Gujrat lawyer