MESSRS SPINTEX LIMITED versus INCOME-TAX OFFICER, GOVERNMENT OF AZAD JAMMU AND KASHMIR, MIRPUR CIRCLE, MIRPUR
Azad Jammu and Kashmir Interim Authorization Act 1974 Section 4 Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974), Third Schedule, Council Legislative List Income Tax Ordinance (XXI of 1979), Section 80D Income Tax Ordinance Adaptation, 1979 Act Delegation of Delegation Delegation Powers Rule Demand for automatic legislation of future legislation, Income Tax Ordinance, 1979, was therefore not properly implemented in Azad Jammu and Kashmir and Section 80D, Income Tax Ordinance, 1979 The imposition of taxation under it was without legal authority and had no legal effect.
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