UTMAN GHEE INDUSTRIES versus COMMISSIONER OF INCOME-TAX
Income Tax Act 1922 Section 12 (18) Circular No. 3 of ACBR, 1992, Dated 27 1 1992 Circular No. 11 of CBR 1992, 4 of 1992 1992 CBR Circular No. 12, Date 19 5 1992 CB History of R. Circular No. 1, 1993. Reasons for the Income Tax Ordinance 1979 11 The circular of the circular 1993-1993 was not ultra vires of section 12 (18) of the CBR Income Tax Ordinance.
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