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I.T.A. NO.4456/LB OF 1992-93 versus I.T.A. NO.4456/LB OF 1992-93


Income Tax Ordinance 1979 Section 22 Income Tax Appellate Tribunal Rules, 1981, R20 (2) The revenue from the factory case was selected for the total audit and it was confirmed in the appeal of the test. It was reported that the complaint before the Tribunal was that no diagnosis was made in parallel. To cite any parallel case in which the matter is being examined before the Tribunal where a lower rate is applicable. No material substitution was found in the appeal as the appellate order was properly diagnosed on the basis of a parallel case.

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