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ITA NO. 2680/LB OF 1992-93, DECIDED ON 15TH DECEMBER, 1994. versus ITA NO. 2680/LB OF 1992-93, DECIDED ON 15TH DECEMBER, 1994.

Income Tax Ordinance 1979 R24 Preparation of additional evidence Early Depreciation Triple Shift Allowance Income tax officer clearly stated in his assessment order that Assisi had applied new machinery but did not allow early depreciation even though minor depreciation on the entire new machinery. Allowed and denied. Triple Shift Allowance was held, in the circumstances, to allow the review to present fresh evidence to the point of early deportation, the appellate tribunal kept the assessment on the issue of early deportation and the triple shift allowance separate and the case returned. Is. The ITO will examine the initial depreciation on the entire machinery followed by an opportunity for the Assessment to present its case. lawer from fb area from Killa Saifullah lawyer