ARC Findings/Rulings INCOME TAX Construction Cost Consultants Ltd v DG-MRA ARC/IT/350-17 Facts Issue Held The committee found in favour of the Applicant in view of the factual inconsistencies, procedural shortcomings, and absence of reliable evidence from the MRA to substantiate its claims, and in contrast to the credible, supported, and consistent submissions by the Applicant. […]