COMMISSIONER OF INCOME-TAX versus NASIR ALI
The Finance Ordinance 1978 section 3 (4) (a) of the Constitution of Pakistan (1973), Article 185 (3) allowed the exemption to appeal the benefits of export exemption so that legal questions of common importance were examined, namely concessions. Or not. The export exemption under section 3 (4) (a), Finance Act, 1978 was acceptable not only to its partners and the Indian High Court's decision in Income Tax v. Indo Marine Agencies (1973) 87 I. TR 41 was prominent because the provisions of the Indian Finance Act, 1963 were different from the provisions of the Finance, Act, 1978.
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