This appeal has been filed by the revenue against the impugned order dated 24.08.2018 recorded by the learned CIR (Appeals), Lahore.2. Succinctly facts of the case are that the taxpayer, a private limited company, engaged in providing space in exhibition halls known as Expo Centre owned by the Government of Pakistan and Government of Punjab filed income tax return to declare loss of Rs. 161,974,321/- which was deemed to be an assessment order under section 120. The learned Additional Commissioner considered it to be erroneous in so far as prejudicial to the interest of revenue on the ground that the taxpayer had not declared his income under section 15 as income from property on which tax withheld/paid was minimum tax liability of taxpayer. The learned Additional Commissioner treated income of the taxpayer under section 15 as income from property and apportioned expenses of the taxpayer between the two streams of income from property and event management services u/s 18 as income from ...