COMMISSIONER OF INCOME TAX versus MESSRS B.C.C.I. OVERSEAS LTD
Income Tax Ordinance 1979 Section 136 (1) read with section 13 (1) (a) Reference / Appeal Retention The tribunal's finding was primarily based on the definition of facts as applied by application 13 (1) (a). The tribunal was observed in connection with. The Income Tax Ordinance, 1979, was in accordance with the law, there was no specific point or question of the need to submit a motion or opinion by the High Court.
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