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COMMISSIONER OP INCOME-TAX versus RAVI INTERTRADE AND OTHERS

Sections 134, 136 and Second Schedule, Clauses (98) and (125b) Section RO 785 (I) / 86, 11 8 1986, which exempts the appeal tax claim from the High Court Company, which manufactures tractor parts. , Declared its total sales as Rs 94,19,413 00 for the corresponding assessment year out of which Rs 33,24,521 was sold under clause (98) of the Second Schedule of Income Tax Ordinance, 1979. The tax was exempt, after the expiration of clause (98) at 30 6. In 1988, under the Schedule Commissioner Income Tax Clause (125b), the claim for tax exemption came after the period of that clause (98), after the expiry of the period of exemption (98), from assimilation claims about the exception. Denied, but the Income Tax Appellate Tribunal allowed the same appellate tribunal to apply. Under section 136 of the Income Tax Ordinance, 1979, the question of law for the High Court decision was raised as to whether the appellate tribunal was justified in ensuring that all receipts from the sale of tractor parts were subject to another schedule. Are entitled to exemption under Article 125B. Second Schedule to the Income Tax Ordinance, 1979 Special Tax Exemption After the expiry of clause 98 of the Income Tax Ordinance, 1979, under Section R No. 785 (I) under the aforesaid Schedule (125B) of this Ordinance. The asylum estimate was free. ) / 86, dated 11 8 1986 The use of automotive parts and all types of motor vehicles was exempted from the general tax on the proceeds from the sale of the tractor sale, intended to provide tax in the motor vehicle vehicle legislature. The Appellate Tribunal for consideration by the High Court, the Tribunal waived the exemption from all parts and components used in all types of vehicles, including tractor questions. jobs for fresh advocates from Mangowal lawyer