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COMMISSIONER OF INCOME TAX versus NATIONAL REFINERY LTD.


Article 136 (1) The High Court's jurisdiction to consider a question of law, the High Court shall consider only the question of law, which was born by order of the Tribunal or raised before the Tribunal and Whether it was dealt with by the Tribunal or the question which was not raised before the Tribunal, but rather by the Tribunal or the question which was raised before the Tribunal but was not dealt with by the Tribunal.

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