----Accounting gain on disposal of fixed assets---Taxation---Validity---Taxpayer could produce evidence before Officer Inland Revenue to support his contention that said assets did not constitute depreciable assets---Orders were set aside on this issue and case was remanded to Officer Inland Revenue on the issue with the direction to receive evidence and provide opportunity of being heard.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs LAFARGE PAKISTAN CEMENT LTD., ISLAMABAD
Vs C.I.R., L.T.U., ISLAMABAD |
Income Tax--- |
Accounting gain on disposal of fixed assets |