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GENERTECH PAKISTAN LTD. AND OTHERS versus INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE AND OTHERS


Second Schedule, Item 176 and Section 80B (2) (b) Constitution of Pakistan (1973), Article 185 (3) were granted by the Supreme Court of Appeal so that the High Court could consider whether Scope was not created correctly. Section 17 (b) (2) (b) of Item 176, Second Schedule and Income Tax Ordinance 1979 as per law framed by the Supreme Court in Commissioner of Income Tax 1993 SCMR 1224

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