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I. T. A. NO. 1920/KB OF 1998-99, DECIDED ON 22ND JULY, 1999. versus I. T. A. NO. 1920/KB OF 1998-99, DECIDED ON 22ND JULY, 1999.

Income Tax Ordinance 1979 Section 80 D&D Schedule, CL (118A) Section RO No 1136 (1) / 90, Dated 6 11 1991 CBR Circular No. 2 (98) IT JUD / 94, Economic Reform Protection of Law 22 (XII of 1992), section 2 (i) (b) and 6 waiver turnover tax officer allowed exemption under CL (118A), second schedule of Income Tax Ordinance 1979, but Section 80D, Income Minimum tax levied on the business under the tax ordinance. , Exception to the validity available under the Second Schedule KCL (118A) of the 1979 Income Tax Ordinance, 1979 was neither covered under the notification in the Schedule. Section 6, under the protection of the Economic Reform Act 1992, nor does it cover financial incentive notification for investment in relation to economic reforms, as specified in section 2 of the second Schedule to the Act (118A). (i) described in (b). The Income Tax Ordinance was inserted by the Finance Act, 1988, and by section RO No. 1136 / (1) / 90, which was abolished on 6 11 1991 to 1991 1991, and so on , It received no protection under the protection of economic reforms. The Legislature of the Act, 1992 protected financial incentives to invest in relation to the legal orders listed in the Schedule to the Economic Reform Act 1992 or was notified after the seventh day of November, 1990, while the CL (118A) Was filed by the Finance Act 1988 which provided no protection under any law, therefore, as a result of Section 80D, CL (118A) will be inserted and tomorrow (118A). Will control Was not entitled to provide financial security to the Assisi. Reform Act, 1992 Income Tax Ordinance, 1979 immigration advocate from Sangla Hill lawyer