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COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-1, LAHORE versus MESSRS LASANI STEEL MILLS (PVT.), LAHORE


Income Tax Ordinance 1979 Section 13 (1) (d) The difference between the investment value of the surplus and the value of the book cannot be deducted without the identification of the source from which the increase was made. No mention of market value was presented in the provisions of section 13 of the Income Tax Ordinance 1979 which were requested to be included.

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