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COMMISSIONER OF INCOME-TAX, KARACHI versus MESSRS NAZIR AHMED AND SONS (PVT.) LTD., KARACHI


Sections 12 (4) Expln, 19 (3) Expln, 22 Expln 23 (1) Expln, 23 (1) (vii dd) Expln, 24 (e) Expln, 36 Expln, 41 Expln, 50 (5) Expln, 54 Expland, 59 (1) Explain, 65 (2) Explan, 80D Explan, First Schedule, Part II, CLS (C), Explan, First Schedule, Part IV, Para A, Initially Implemented Specifications or later The nature and scope of all such explanations are not necessarily for declaration and clarification, or to clear doubts, some explanations are definitive in nature, some have been specifically entered into with the former effect. , Some have been granted the scope of extension / extension of the provisions already enforced, while some are subject to specification He has been significant legislation related to this. All such explanations cannot be applied to a rigorous and expedient rule which is generally exposed and is considered to be the scope of its scope, intended to remove suspicion, ambiguity or ambiguity. Or to fill a vacant space or to make a decision by a court correct. The legislative error, as a judicial error, will have the effect of defining the meaning under which permanent legislation or understanding provisions have been enacted or the basic provisions of the law to expand / expand the formation of new responsibilities. Granted, this will not have the same effect.

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