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BEFORE MUHAMMAD DAUD KHAN, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER versus BEFORE MUHAMMAD DAUD KHAN, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER


Income Tax Ordinance 1979 Section 80CC and First Schedule, C1CCCCC (a) CBR Letter No. F1 (WHT) / 82, dated 1 12 1998, the rate of tax on export of cotton yarn The CBR-issued first appellate authority's approval clarification was not binding on the Tribunal's explanation, the rate of change would not change or the tax imposed by the First Appellate Authority was reduced from 1 percent to 0 to 75 percent. The court-rate doctrine was upheld and the appeal of the department was rejected by the tribunal.

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