Deemed income---If an assessee was able to prove that the amount paid by him was through cross cheque the other requirements i.e. to intimate the National Tax Number were not to be invoked---Language of relevant law is disjunctive and not conjunctive.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | M. A. Hadi, F.C.A. Vs Anwar Ali Shah, D.R. |
Income Tax Ordinance (XXXI OF 1979) 12, 12(18), 66‑A |
National Tax Number |