QURESHI INDUSTRIES versus CENTRAL BOARD OF REVENUE
Income Tax Ordinance 1979 Section 80 D&C Schedule, CLS 118 C, 112 D& 118 ECBR Circular No. C2 (98) IT Judge / 94, History of Economic Reform Act (XII of 1992), 12 12, 1997, the application for a refund of the advance tax exemption will consider the application for a refund of the deduction tax under section 80D of the ordinance in light of the Supreme Court decision on this article, and the authority will legally The decision is bound to decide the application without affecting the matter. The CBR Circular Protection of the Economic Reforms Act (XII of 1992) is a special law and will, in turn, prevail over Section 80D of the Ordinance over time.
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