Income Tax Ordinance 1979 Section 2 (11) (24) and 22 Income Gift / Subsidy, which was obtained from his mother non-resident company, his mother from non-resident company, such receipt by the income of properties When there is a nexus between this gift. / Subsidy and Assisi's business from its parent company where such payments were not fully considered and could be obtained from a source which a practitioner considers to be the main source of income and There was enough evidence to come to a conclusion. Receipts were periodically returnable, with regular returns expected from a reputable source, such invoices were in the nature of income and were not casual and unpredictable and thus taxed. Were.
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