COMMISSIONER OF INCOME TAX SPECIAL ZONE, LAHORE versus MESSRS DAWOOD TEXTILE & PRINTING INDUSTRIES LIMITED, FAISALABAD
The provisions of Sections 108 (b), 132 (1) (b) and 135 (4) (5) of the Income Tax Ordinance, 1979, the imposition of specific fines under section 108 (b) of the appellate authority and the tribunal To reduce, both the appellate authority and the tribunal were given jurisdiction and authority to reduce such amount, while appeals against the imposition of penalties would be heard.
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