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COMMISSIONER INLAND REVENUE, ZONE-II, KARACHI versus KASSIM TEXTILE MILLS (PVT.) LIMITED, KARACHI

Section 113 (1) and 113 (2) (c) of section 113 (2) (c) of the Income Tax Ordinance 2001, have been levied to taxpayers on the basis of the losses declared in previous years 113 (2) (c). Availability) The tax imposed under the provisions of subsection (1) of the Income Tax Ordinance, 2001 was not exempt provided that the provision of section 113 (2) (c) of the Ordinance shall not apply to any case under the tax sub-section. Was not payable. 1) Its principles

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