COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-II, LAHORE versus MESSRS CREATIVE PACKAGES (PVT.) LTD., LAHORE
Failure to comply with Section 108 Income Tax Rules, 1982, RR 53 and 61 Income Tax Rules 1983 Section 108 of the Income Tax Ordinance, 1979 on matters of fixed non-compliance Apply. The Income Tax Rules was a valid legislation through 1982, even if no part of the Income Tax Ordinance, 1979 was referred to the Income Tax Ordinance, in 1982, only by mentioning no specific provision of the Income Tax Ordinance. So, 1979 will not lose their utility. And legal effect
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