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I. T. A., NO. 1502/HQ OF 1989-90, DECIDED ON 24TH MARCH, 1994. versus I. T. A., NO. 1502/HQ OF 1989-90, DECIDED ON 24TH MARCH, 1994.


The provisions of section 38 (6) and the third schedule, the provisions of section 38 (6) and the third schedule, R7 of the Income Tax Ordinance, 1979 are identical if both the scope and the loss of the similarity are unable to dispose of both the assets and Treatments for the resulting loss or damage Allow for real estate irrevocable income on the principles of section 38 (6), the provisions of the Income Tax Ordinance 1979, are generally and irrespective of this year's status Applicable to depreciation in which assets or class assets are disposed of, it will be considered that this is continuing through the law fiction and, therefore, It is not necessary for the business to continue in such a manner that the exemption against the property of the Assisi cannot be allowed in the relevant year.

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