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R.A. NO.258/IB OF 2003, DECIDED ON 14TH APRIL, 2004. versus R.A. NO.258/IB OF 2003, DECIDED ON 14TH APRIL, 2004.

Section 136 and 80C of the High Court Appellate Tribunal states that the spare parts imported for use in the repair and maintenance of the Flying Club's own aircraft are exempt from the provisions of Section 80C of the Income Tax Ordinance 1979, There is no market for section 80 after that. Income Tax Ordinance, 1979 KC provided the exports of raw materials imported by industrial action for their use within the said section but no specific mention was made of spare parts by the department in question. That is, whether the appellate tribunal was justified in asserting that the provisions of section 80C did not apply to the importation of spare parts for the assets, in which case the appellate tribunal referred to the High Court. tax advocates from Haveli Kahuta lawyer