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The Income Tax Ordinance 1979 Section 12 (12) provided that the BCC had arranged for a loan from the bank only on the security of the goods and the terms and conditions contained in the contract clearly show that the SCC had placed the order with the goods suppliers at the expense of the contract. Bought the equipment at Regardless of the market price at the time of purchase, there is no question of applying the Income Tax Ordinance, 1979 even in the case of assessment 5 5 (12). Was. The price was not less than the price paid by the Assisi - its fair value price immigration advocates phone number from Bannu lawyer

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