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TAX APPEALS NOS. 374, 374A(PB), 365, 112(PB) OF 2002, 296(PB) 297(PB), 5, 25 versus TAX APPEALS NOS. 374, 374A(PB), 365, 112(PB) OF 2002, 296(PB) 297(PB), 5, 25

Section 80DD, 50 (5) and Second Schedule, Part I, CL (118C) Protection of Economic Reforms Act (XII of 1992), Section 6 CBR Circular No. F1167 / (ITI) / Importers of edible oils, etc., under the first section (118C) of the Income Tax Ordinance, Part II of the 1979 Schedule, under section 80DD of the Minimum Income Tax Ordinance, 99, dated 209 2001. Income tax was exempt. On the import of edible oils 1979 which was earlier deleted by the Appellate Authority, it claimed that Section 80DD of the Income Tax Ordinance 1979 was part of the common constitution and subsequently in the Protection of Economic Reforms Act 1992 and the first. Appeals have an impact. The authority said that it was not justified to abolish the tax accuracy when the legislature focused its attention on a separate article and made arrangements for it. I was not to interfere unless it was expressed. This intention is very clear that the Income Tax Ordinance, Section 80DD of 1979 will prevail over the Protection of Economic Reforms Act, Constitution of 1992, the Protection of Economic Reforms Act, 1992, with no special provision. In the case of The common law appellate tribunal overturned section 80DD of the Income Fax Ordinance 1979, supporting the exclusion of such taxes and dismissing all appeals from the department. best law firm from Sialkot lawyer