R. A. NO.411/KB OF 2003 IN REF: M.A. REC. NO. 17/KB, DECIDED ON 8TH NOVEMBER, 2003. versus R. A. NO.411/KB OF 2003 IN REF: M.A. REC. NO. 17/KB, DECIDED ON 8TH NOVEMBER, 2003.
The reference to the question of Sections 136 (1) and 80C of the High Court was whether the appellate tribunal was permissible to impose imported plant tax on its plant and machinery for its own use, while the law imposed imports. Privileges are restricted. Supply of plant and machinery by industrial only plant, the question was raised by the department as the appellate tribunal did not give any decision on the ownership of any industrial action, the fact of which was otherwise the department. The question of not being disputed by was at a point of fact, which would be assessed along with the records of the Assisi as well as the physical verification of the entity acquiring the Assisi company, as well as the installation of imported machinery and equipment. Is. In this, the appellate tribunal in the case rejected the order of inspection of the Additional Commissioner approved under section 66, one of the Income Tax Ordinance, the 1979 reference to the Appellate Tribunal rejected the qualifications.
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