COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI versus MESSRS POLYPROPYLENE PRODUCTS LTD.
Section 136 (2) and the Second Schedule, CL 125 Exemption Claim Referring to the High Court's application for the Income Tax Appellate Tribunal, it is observed that the Assisi was a manufacturer, it allowed the Assisi to grant immunity and Accordingly he refused to send the question to the High Court, it was a question of fact and not of law
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