PTD law reports

Judgments reported in PTD — 14571 judgments (page 127 of 146). Each links to the full text and citation.

• I.T.A. No.4523/LB of 2001, decided on 27th September, 2002 Versus I.T.A. No.4523/LB of 2001, decided on 27th September, 20022003 PTD 1730 · Income Tax Appellate Tribunal
• M. A. No. 421/LB of 2002, decided on 30th August, 2002 Versus M. A. No. 421/LB of 2002, decided on 30th August, 20022003 PTD 1760 · Income Tax Appellate Tribunal
• M.As. (Cond.) Nos.162/KB, 163/KB, R.A. No.196/KB and R.A. No.197/KB of 2003 Versus M.As. (Cond.) Nos.162/KB, 163/KB, R.A. No.196/KB and R.A. No.197/KB of 20032003 PTD 1874 · Income Tax Appellate Tribunal
• I.T.As. Nos. 1876 to 1878/KB and 3830 to 3833/B of 2002, decided on 6th August, 2002. Versus I.T.As. Nos. 1876 to 1878/KB and 3830 to 3833/B of 2002, decided on 6th August, 2002.2003 PTD 1903 · Income Tax Appellate Tribunal
• I.T.A. No.479/KB of 1996-97, decided on 23rd August, 2002. Versus I.T.A. No.479/KB of 1996-97, decided on 23rd August, 2002.2003 PTD 192 · Income Tax Appellate Tribunal
• I.T.As. Nos. 124 and 125/KB of 2002, decided on 10th December, 2002. Versus I.T.As. Nos. 124 and 125/KB of 2002, decided on 10th December, 2002.2003 PTD 1924 · Income Tax Appellate Tribunal
• M. A. Stay Nos.252 to 254/LB of 2003, decided on 24th April, 2003. Versus M. A. Stay Nos.252 to 254/LB of 2003, decided on 24th April, 2003.2003 PTD 1941 · Income Tax Appellate Tribunal
• I.T.As. Nos. 368(IB) and 610 (IB) of 2002, decided on 20th March 2003. Versus I.T.As. Nos. 368(IB) and 610 (IB) of 2002, decided on 20th March 2003.2003 PTD 1948 · Income Tax Appellate Tribunal
• I.T.As. Nos.432/IB to 434/IB of 2001-2002; decided on 12th April, 2003. Versus I.T.As. Nos.432/IB to 434/IB of 2001-2002; decided on 12th April, 2003.2003 PTD 1956 · Income Tax Appellate Tribunal
• R.A. Nos.85/IB to 87-A/IB of 2003, decided on 22nd April, 2003. Versus R.A. Nos.85/IB to 87-A/IB of 2003, decided on 22nd April, 2003.2003 PTD 1965 · Income Tax Appellate Tribunal
• I.T.A. No. 5856/LB of 1995, decided on 19th October, 2002. Versus I.T.A. No. 5856/LB of 1995, decided on 19th October, 2002.2003 PTD 1972 · Income Tax Appellate Tribunal
• 2003 PTD 19732003 PTD 1973 · Income Tax Appellate Tribunal
• I.T.As. Nos. 164/KB and 417/KB of 2002, decided on 16th November, 2002. Versus I.T.As. Nos. 164/KB and 417/KB of 2002, decided on 16th November, 2002.2003 PTD 1975 · Income Tax Appellate Tribunal
• I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002, decided on 30th October, 2002. Versus I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002, decided on 30th October, 2002.2003 PTD 1978 · Income Tax Appellate Tribunal
• Appeal No. 1 of 2001, decided on 18th April, 2001. Versus Appeal No. 1 of 2001, decided on 18th April, 2001.2003 PTD 199 · Income Tax Appellate Tribunal
• W.T.As. Nos. 62/IB to 64/IB of 2001-2002, decided on 4th April, 2003. Versus W.T.As. Nos. 62/IB to 64/IB of 2001-2002, decided on 4th April, 2003.2003 PTD 2008 · Income Tax Appellate Tribunal
• W.T.A. No.833/IB of 1999-2000, decided on 22nd January, 2003. Versus W.T.A. No.833/IB of 1999-2000, decided on 22nd January, 2003.2003 PTD 2049 · Income Tax Appellate Tribunal
• W.T.As. Nos.246(IB) to 255(IB) of 2001-2002, decided on 27th February, 2003. Versus W.T.As. Nos.246(IB) to 255(IB) of 2001-2002, decided on 27th February, 2003.2003 PTD 2064 · Income Tax Appellate Tribunal
• W.T.As. Nos. 189 and 190(PB) of 1998-99, decided on 29th June, 2002. Versus W.T.As. Nos. 189 and 190(PB) of 1998-99, decided on 29th June, 2002.2003 PTD 210 · Income Tax Appellate Tribunal
• I.T.As. Nos. 729/KB and 730/KB of 2002, decided on 25th April, 2003. Versus I.T.As. Nos. 729/KB and 730/KB of 2002, decided on 25th April, 2003.2003 PTD 2148 · Income Tax Appellate Tribunal
• I.T.A. No.5724/LB of 2002 and I.T.A. No. 145/LB of 2003, decided on 31st May, 2003. Versus I.T.A. No.5724/LB of 2002 and I.T.A. No. 145/LB of 2003, decided on 31st May, 2003.2003 PTD 2157 · Income Tax Appellate Tribunal
• I.T.As. Nos. 5093/LB to 5095/LB of 2002, decided on 5th June, 2003. Versus I.T.As. Nos. 5093/LB to 5095/LB of 2002, decided on 5th June, 2003.2003 PTD 2176 · Income Tax Appellate Tribunal
• I.T.As. Nos. 1381/KB to 1383/KB of 2002, deiced on 20th May, 2003. Versus I.T.As. Nos. 1381/KB to 1383/KB of 2002, deiced on 20th May, 2003.2003 PTD 2189 · Income Tax Appellate Tribunal
• Appeal No.453/LB of 1999, decided on 4th June, 2001. Versus Appeal No.453/LB of 1999, decided on 4th June, 2001.2003 PTD 220 · Income Tax Appellate Tribunal
• I.T.As. Nos.665(IB) to 668(IB) of,1999-2000, decided on 30th June, 2001. Versus I.T.As. Nos.665(IB) to 668(IB) of,1999-2000, decided on 30th June, 2001.2003 PTD 2213 · Income Tax Appellate Tribunal
• I.T.As. Nos. 3550/LB to 3352/LB of 2002, decided on 8th April, 2003. Versus I.T.As. Nos. 3550/LB to 3352/LB of 2002, decided on 8th April, 2003.2003 PTD 2276 · Income Tax Appellate Tribunal
• I.T.A. No. 3831/KB of 1993-94, decided on 5th May, 2001. Versus I.T.A. No. 3831/KB of 1993-94, decided on 5th May, 2001.2003 PTD 228 · Income Tax Appellate Tribunal
• R.As. Nos. 96/LB to 100/LB of 2003, decided can 14th April, 2003. Versus R.As. Nos. 96/LB to 100/LB of 2003, decided can 14th April, 2003.2003 PTD 2287 · Income Tax Appellate Tribunal
• I.T.As. Nos.448/LB of 2000, 1783/LB and 1786/LB of 2001, decided on 12th April, 2003. Versus I.T.As. Nos.448/LB of 2000, 1783/LB and 1786/LB of 2001, decided on 12th April, 2003.2003 PTD 2298 · Income Tax Appellate Tribunal
• I.T.As. Nos.800/KB, 1100/KB to 1102/KB of 2000-2001, decided on 23rd March, 2002. Versus I.T.As. Nos.800/KB, 1100/KB to 1102/KB of 2000-2001, decided on 23rd March, 2002.2003 PTD 2308 · Income Tax Appellate Tribunal
• I.T.A. No.2082/KB of 2001 (Assessment year 2000-2001), decided on 12th March, 2003. Versus I.T.A. No.2082/KB of 2001 (Assessment year 2000-2001), decided on 12th March, 2003.2003 PTD 2321 · Income Tax Appellate Tribunal
• Appeal No. 327/LB of 2001, decided on 22ndaOctober, 2001. Versus Appeal No. 327/LB of 2001, decided on 22ndaOctober, 2001.2003 PTD 2343 · Income Tax Appellate Tribunal
• I.T.A. No. 2554/LB of 2001, decided on 8th December, 2001. Versus I.T.A. No. 2554/LB of 2001, decided on 8th December, 2001.2003 PTD 2406 · Income Tax Appellate Tribunal
• M.A. (Stay) No.597/LB of 2001, decided on 13th October, 2001. Versus M.A. (Stay) No.597/LB of 2001, decided on 13th October, 2001.2003 PTD 2410 · Income Tax Appellate Tribunal
• I.T.As. Nos. 3249/LB to 3254/LB of 2002, decided on 18th May, 2002. Versus I.T.As. Nos. 3249/LB to 3254/LB of 2002, decided on 18th May, 2002.2003 PTD 242 · Income Tax Appellate Tribunal
• I.T.As. Nos.3547/LB and 3548/LB of 1996, decided on 30th January, 2003. Versus I.T.As. Nos.3547/LB and 3548/LB of 1996, decided on 30th January, 2003.2003 PTD 2434 · Income Tax Appellate Tribunal
• W.T.A. No. 37/IB of 1993-94, decided on 31st August, 2000. Versus W.T.A. No. 37/IB of 1993-94, decided on 31st August, 2000.2003 PTD 2441 · Income Tax Appellate Tribunal
• M.As. Nos.775/KB to 781/KB of 2001, decided on 26th April, 2003. Versus M.As. Nos.775/KB to 781/KB of 2001, decided on 26th April, 2003.2003 PTD 2465 · Income Tax Appellate Tribunal
• I.T.A. No.2467/LB of 2002, decided on 18th January, 2003. Versus I.T.A. No.2467/LB of 2002, decided on 18th January, 2003.2003 PTD 2499 · Income Tax Appellate Tribunal
• W.T.As. Nos.1064/LB, 1667/LB of 1996 and I.T.A. No.5415/LB of 1997, decided on 30th January, 2003. Versus W.T.As. Nos.1064/LB, 1667/LB of 1996 and I.T.A. No.5415/LB of 1997, decided on 30th January, 2003.2003 PTD 2530 · Income Tax Appellate Tribunal
• I.T.A. No. 855/LB of 2002, decided on 30th April, 2003. Versus I.T.A. No. 855/LB of 2002, decided on 30th April, 2003.2003 PTD 2547 · Income Tax Appellate Tribunal
• I.T.A. No.2296/LB of 2001, decided on 27th May, 2003. Versus I.T.A. No.2296/LB of 2001, decided on 27th May, 2003.2003 PTD 2565 · Income Tax Appellate Tribunal
• I.T.As. Nos. 498/KB to 501/KB of 2002, decided on 5th May, 2003. Versus I.T.As. Nos. 498/KB to 501/KB of 2002, decided on 5th May, 2003.2003 PTD 2567 · Income Tax Appellate Tribunal
• I.T.As. Nos.878/LB and 879/LB of 2000, decided on 31st March, 2003. Versus I.T.As. Nos.878/LB and 879/LB of 2000, decided on 31st March, 2003.2003 PTD 2586 · Income Tax Appellate Tribunal
• I.T.A. No. 367/KB of 1998-99, decided on 8th June, 1999. Versus I.T.A. No. 367/KB of 1998-99, decided on 8th June, 1999.2003 PTD 26 · Income Tax Appellate Tribunal
• M. As. (R) Nos.124 to 126(IB) of 2002 and W.T.As. Nos. 1193 to 1195 Versus M. As. (R) Nos.124 to 126(IB) of 2002 and W.T.As. Nos. 1193 to 11952003 PTD 260 · Income Tax Appellate Tribunal
• I.T.A. No.325/IB of 2002, decided on 19th July, 2003. Versus I.T.A. No.325/IB of 2002, decided on 19th July, 2003.2003 PTD 2602 · Income Tax Appellate Tribunal
• W.T.As. Nos. 441/LB and 442/LB of 2002, decided on 8th March, 2003. Versus W.T.As. Nos. 441/LB and 442/LB of 2002, decided on 8th March, 2003.2003 PTD 2620 · Income Tax Appellate Tribunal
• I.T.As. Nos.265(IB) to 267(IB) of 2001-2002, decided on 31st March, 2003. Versus I.T.As. Nos.265(IB) to 267(IB) of 2001-2002, decided on 31st March, 2003.2003 PTD 2625 · Income Tax Appellate Tribunal
• I.T.As. Nos. 387/LB and 388/LB of 2003, .decided on 23rd April, 2003 Versus I.T.As. Nos. 387/LB and 388/LB of 2003, .decided on 23rd April, 20032003 PTD 2668 · Income Tax Appellate Tribunal
• I.T.As. Nos.2044/KB and 2045/KB of 19-95-96, decided on 28th August, 2002. Versus I.T.As. Nos.2044/KB and 2045/KB of 19-95-96, decided on 28th August, 2002.2003 PTD 268 · Income Tax Appellate Tribunal
• M. A. (Rect) No. 229/KB of 2003 in I. T. A. No. 172/KB of 2002, decided on 12th June, 2003. Versus M. A. (Rect) No. 229/KB of 2003 in I. T. A. No. 172/KB of 2002, decided on 12th June, 2003.2003 PTD 2683 · Income Tax Appellate Tribunal
• I.T.As. Nos. 838/IB, 839/IB of 2000, 296/IB, 117/IB to 121/IB of 2001-2002; 589/IB of 1999, 826/IB Versus I.T.As. Nos. 838/IB, 839/IB of 2000, 296/IB, 117/IB to 121/IB of 2001-2002; 589/IB of 1999, 826/IB2003 PTD 2689 · Income Tax Appellate Tribunal
• I.T.As. Nos.1028/KB, 1029/KB, 1294/KB to 1296/KB of 2000-2001, 1405/KB to 1407/KB, 1014/KB, 2329/KB Versus I.T.As. Nos.1028/KB, 1029/KB, 1294/KB to 1296/KB of 2000-2001, 1405/KB to 1407/KB, 1014/KB, 2329/KB2003 PTD 2702 · Income Tax Appellate Tribunal
• W.T.As. Nos.309/KB to 312/KB of 2000-2001, decided on 26th June, 2003. Versus W.T.As. Nos.309/KB to 312/KB of 2000-2001, decided on 26th June, 2003.2003 PTD 2715 · Income Tax Appellate Tribunal
• I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003. Versus I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003.2003 PTD 2721 · Income Tax Appellate Tribunal
• I.T.A. No. 389/LB of 2003, decided on 28th April, 2003. Versus I.T.A. No. 389/LB of 2003, decided on 28th April, 2003.2003 PTD 2727 · Income Tax Appellate Tribunal
• W. T. As. Nos. 1439/LB to 1446/LB of 2001, decided on 25th September, 2001. Versus W. T. As. Nos. 1439/LB to 1446/LB of 2001, decided on 25th September, 2001.2003 PTD 2734 · Income Tax Appellate Tribunal
• I.T.A. No. 4547/LB of 2001, decided on 18th March, 2003. Versus I.T.A. No. 4547/LB of 2001, decided on 18th March, 2003.2003 PTD 2749 · Income Tax Appellate Tribunal
• W.T.As. Nos. 1352/LB to 1355/LB of 2002, decided on 20th December, 2002. Versus W.T.As. Nos. 1352/LB to 1355/LB of 2002, decided on 20th December, 2002.2003 PTD 2755 · Income Tax Appellate Tribunal
• I.T.A. No.2138/LB of 2002, decided on 22nd July, 2003. Versus I.T.A. No.2138/LB of 2002, decided on 22nd July, 2003.2003 PTD 2767 · Income Tax Appellate Tribunal
• 2003 PTD 27782003 PTD 2778 · Income Tax Appellate Tribunal
• I.T.A. No.2956/LB of 2001, decided on 27th August, 2002. Versus I.T.A. No.2956/LB of 2001, decided on 27th August, 2002.2003 PTD 279 · Income Tax Appellate Tribunal
• 2003 PTD 28852003 PTD 2885 · Income Tax Appellate Tribunal
• W. T. A. No. 88(IB) of 2000-01, decided on 11th April, 2002. Versus W. T. A. No. 88(IB) of 2000-01, decided on 11th April, 2002.2003 PTD 299 · Income Tax Appellate Tribunal
• I.T.As. Nos. 1734/KB and 1735/KB of 2001, decided on 28th August, 2002. Versus I.T.As. Nos. 1734/KB and 1735/KB of 2001, decided on 28th August, 2002.2003 PTD 307 · Income Tax Appellate Tribunal
• I.T.A. No. 2046/LB of 2000, decided on 30th April, 2002. Versus I.T.A. No. 2046/LB of 2000, decided on 30th April, 2002.2003 PTD 319 · Income Tax Appellate Tribunal
• I.T.As. Nos. 492 to 494(PB) of 1999-2000, decided on 29th September, 2001. Versus I.T.As. Nos. 492 to 494(PB) of 1999-2000, decided on 29th September, 2001.2003 PTD 322 · Income Tax Appellate Tribunal
• W.T.As. Nos. 1955/LB and 1954/LB of 2000, decided on 6th August, 2002. Versus W.T.As. Nos. 1955/LB and 1954/LB of 2000, decided on 6th August, 2002.2003 PTD 332 · Income Tax Appellate Tribunal
• W.T.As. Nos. 654/LB to 656/LB of .2002, decided on 16th August, 2002. Versus W.T.As. Nos. 654/LB to 656/LB of .2002, decided on 16th August, 2002.2003 PTD 341 · Income Tax Appellate Tribunal
• I.T.As. Nos. 417/KB to 420/KB of 2000-2001, decided on 27th July, 2002. Versus I.T.As. Nos. 417/KB to 420/KB of 2000-2001, decided on 27th July, 2002.2003 PTD 346 · Income Tax Appellate Tribunal
• I.T.As. Nos. 1158/IB, 1159/IB of 1986-87, 223/IB, 224/IB of 1989-90, 230/IB; 64/IB Versus I.T.As. Nos. 1158/IB, 1159/IB of 1986-87, 223/IB, 224/IB of 1989-90, 230/IB; 64/IB2003 PTD 368 · Income Tax Appellate Tribunal
• M.A. (Rect.) No.418/KB of 2002 in I.T.A. No. 415/KB of 2001, decided on 20th September, 2002. Versus M.A. (Rect.) No.418/KB of 2002 in I.T.A. No. 415/KB of 2001, decided on 20th September, 2002.2003 PTD 403 · Income Tax Appellate Tribunal
• I.T.As. Nos. 1297/LB and 1298/LB of 2002, decided on 21st September, 2002. Versus I.T.As. Nos. 1297/LB and 1298/LB of 2002, decided on 21st September, 2002.2003 PTD 405 · Income Tax Appellate Tribunal
• I.T.A. No. 744/KB of 1997-98, decided on 26th October, 2002. Versus I.T.A. No. 744/KB of 1997-98, decided on 26th October, 2002.2003 PTD 436 · Income Tax Appellate Tribunal
• I.T.A. No. 4337/LB of 1996, decided on 22nd October, 2002. Versus I.T.A. No. 4337/LB of 1996, decided on 22nd October, 2002.2003 PTD 447 · Income Tax Appellate Tribunal
• I.T.As. Nos. 34(IB)/2000-01 and 946(IB)/2000-01, decided 8th June, 2002. Versus I.T.As. Nos. 34(IB)/2000-01 and 946(IB)/2000-01, decided 8th June, 2002.2003 PTD 463 · Income Tax Appellate Tribunal
• I.T.As. Nos. 529/KB to 531/KB and 408/KB to 411/KB of 1997-98, decided on 16th October, 2002. Versus I.T.As. Nos. 529/KB to 531/KB and 408/KB to 411/KB of 1997-98, decided on 16th October, 2002.2003 PTD 473 · Income Tax Appellate Tribunal
• I.T.As. Nos.836/LB to 838/LB of 2002,'decided on 3rd August, 2002. Versus2003 PTD 484 · Income Tax Appellate Tribunal
• I.T.A. No. 293/KB of 1995-96, decided on 16th September, 2002. Versus2003 PTD 494 · Income Tax Appellate Tribunal
• W.T.As. Nos. 1103/LB to 1107/LB of 2001, decided on 27th April, 2002. Versus2003 PTD 535 · Income Tax Appellate Tribunal
• I.T.As Nos. 65/IB and 66/IB of 2001-2002, decided on 3rd September, 2002. Versus I.T.As Nos. 65/IB and 66/IB of 2001-2002, decided on 3rd September, 2002.2003 PTD 605 · Income Tax Appellate Tribunal
• Reference Applications Nos. 52(IB) and 53(IB) of 2002, decided on 2nd August, 2002. Versus Reference Applications Nos. 52(IB) and 53(IB) of 2002, decided on 2nd August, 2002.2003 PTD 613 · Income Tax Appellate Tribunal
• I.T.A. No. 4050/LB of 1998, decided on 18th November, 1999. Versus I.T.A. No. 4050/LB of 1998, decided on 18th November, 1999.2003 PTD 622 · Income Tax Appellate Tribunal
• I.T.A. No. 414/LB of 2002, decided on 27th July, 2002. Versus I.T.A. No. 414/LB of 2002, decided on 27th July, 2002.2003 PTD 625 · Income Tax Appellate Tribunal
• I.T.As. Nos.1535/KB to 1537/KB of 2002, decided on 9th September, 2002. Versus I.T.As. Nos.1535/KB to 1537/KB of 2002, decided on 9th September, 2002.2003 PTD 634 · Income Tax Appellate Tribunal
• W.T.As. Nos. 891/LB to 894/LB of 2002, heard on 18th September, 2002. Versus W.T.As. Nos. 891/LB to 894/LB of 2002, heard on 18th September, 2002.2003 PTD 651 · Income Tax Appellate Tribunal
• I.T.A. No.1770/KB of 1996-97, decided on 6th June, 2002. Versus I.T.A. No.1770/KB of 1996-97, decided on 6th June, 2002.2003 PTD 661 · Income Tax Appellate Tribunal
• I.T.A. No. 1056/KB of 1996-97, decided on 3rd September, 2002. Versus I.T.A. No. 1056/KB of 1996-97, decided on 3rd September, 2002.2003 PTD 664 · Income Tax Appellate Tribunal
• W.T.As. Nos.1069/LB, 1070/LB and 1071/LB of 2002, decided on 28th August, 2002. Versus W.T.As. Nos.1069/LB, 1070/LB and 1071/LB of 2002, decided on 28th August, 2002.2003 PTD 669 · Income Tax Appellate Tribunal
• I.T.A. No. 3398/LB of 2000, decided on 29th July, 2002. Versus I.T.A. No. 3398/LB of 2000, decided on 29th July, 2002.2003 PTD 692 · Income Tax Appellate Tribunal
• I.T.A. No. 1713/KB of 1996-97, decided on 28th October, 2002. Versus I.T.A. No. 1713/KB of 1996-97, decided on 28th October, 2002.2003 PTD 698 · Income Tax Appellate Tribunal
• Reference Application No. 254/LB of 2002, decided on 22nd July, 2002. Versus Reference Application No. 254/LB of 2002, decided on 22nd July, 2002.2003 PTD 711 · Income Tax Appellate Tribunal
• I.T.A. No. 1125/LB of 1994, decided on 4th June, 2002. Versus I.T.A. No. 1125/LB of 1994, decided on 4th June, 2002.2003 PTD 714 · Income Tax Appellate Tribunal
• M. As. (Stay) Nos.324/LB and 325/LB of 2002, decided on 15th June, 2002. Versus M. As. (Stay) Nos.324/LB and 325/LB of 2002, decided on 15th June, 2002.2003 PTD 720 · Income Tax Appellate Tribunal
• Reference Application No. 161/LB of 2002, decided on 22nd June, 2002. Versus Reference Application No. 161/LB of 2002, decided on 22nd June, 2002.2003 PTD 722 · Income Tax Appellate Tribunal
• I.T.A. No.4764/LB of 2001, decided on 31st May, 2002. Versus I.T.A. No.4764/LB of 2001, decided on 31st May, 2002.2003 PTD 728 · Income Tax Appellate Tribunal
• Reference Application No. 153/LB of 2002, decided on 24th April, 2002. Versus Reference Application No. 153/LB of 2002, decided on 24th April, 2002.2003 PTD 731 · Income Tax Appellate Tribunal
• I.T.As. Nos. 198/LB and 199/LB of 2002, decided on 26th September, 2002. Versus I.T.As. Nos. 198/LB and 199/LB of 2002, decided on 26th September, 2002.2003 PTD 735 · Income Tax Appellate Tribunal
• W.T.As. Nos.1012/LB and 1361/LB of 2001, decided on 30th May, 2002. Versus W.T.As. Nos.1012/LB and 1361/LB of 2001, decided on 30th May, 2002.2003 PTD 743 · Income Tax Appellate Tribunal