MESSRS CYNAMID (PAKISTAN) LTD., KARACHI versus COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI
Section Addition 79 Edition Assisi Company was in the process of manufacturing and selling pharmaceutical pharmaceuticals, while the raw material was imported at higher prices than other sources, so the Assessing Officer did so. Instructed them to show why. Under section 79 of the Income Tax Ordinance, 1979, their purchases cannot be estimated and can be distinguished. The case of Assessment was read without the section, 79, Income Tax Ordinance, 1979 1979 and the Principals. The High Court's intervention was not sought for.
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