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COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES, PESHAWAR versus PAKISTAN REFRIGERATION (PVT.) LTD., PESHAWAR


The supply of Section 122 (5A) of the Income Tax Ordinance, 2001, shall be deemed to be applicable only from the date of its implementation, unless the expression is supplied with interpretive effect. That wasn't particularly applicable to him. The preceding effect, therefore, will not apply to any assessment made prior to its addition before 1 7 2003.

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