Commissioner Inland Revenue v. M/s Niagra Mills (Pvt.) Ltd.

Lahore High Court

CONCLUSION: i) The tax payer’s income which is subjected t o final taxation under income Tax Ordinance, 2001 is not required to furnish a return of income u/s 114 of Ordinance 2001. ii) No bar has been placed upon the power of the Commissioner to proceed to amend deemed

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