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COMMISSIONER OF INCOME-TAX versus NASIR ALI


Article 3 (4) (a) Constitution of Pakistan (1973), Article 185 (3) Benefits of Exemption Waiver of the Exemption of Entitlement Leave was approved by the Supreme Court for examining legal questions of general importance, i.e., seeking exemption in export exemptions. Under Section 3 (4) (a), the Finance Act, 1978 was acceptable not only to its partners but also to its partners and the decision of the Indian High Court in the Commissioner Income Tax v. Indo Marine Agencies (1973) 87 ITR 41 was prominent because the provisions of the Indian Finance Act, 1963 were different from the provisions of the Finance, Act 1978. Section 3 (4) (a) Section 3 (4) (a), Registered firm benefits of export exemption exemption under the Finance Act, was applicable to the registered firm as well as its partners under the 1978 Act Their taxes will be payable through super tax and income tax.

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