JUDGMENT – TAT NO. E737 OF 2023 MUMAYAZ LIMITED–VS- COMMISSIONER OF INVESTIGATIONS AND ENFORCEMENT
Section 31(4)(a) of the Tax Procedures Act,
According to Section 31(4)(a) of the Tax Procedures Act, the Respondent may only issue an assessment beyond the five years where the Respondent can prove gross or wilful neglect, evasion, or fraud by, or on behalf of, the taxpayer. It is thus clear that a...
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