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BOARD OF INTERMEDIATE & SECONDARY EDUCATION versus CENTRAL BOARD OF REVENUE


Income Tax Act 1922 Sections 50 and 48 Constitution of Pakistan (1973), Article 199 Constitutional Appeal Assessment of reduction of income tax threshold, a legislative body was exempted from deduction of income tax under the Income Tax Act. The powers were not only arbitrary, but without the legal authority, justification and jurisdiction of Sections 50 and 48, the Income Tax Act 1922 would not have been assessed on a matter which could have been sustained under the constitutional petition.

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