FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, FINANCE DIVISION, ISLAMABAD AND OTHERS versus MESSRS ZAMAN COTTON MILLS LTD.
Minimum tax exemption under Section 80CC and 80D Protection of Economic Reform Act (XII of 1992), section 2 (1) (B) and section 80C of the 6 Income Tax Ordinance, 1979 in the tax exempt section Concessions for investment assessed pursuant to section RO 60 (I) / 87, pursuant to section R1283 (I) / 90, pursuant to the establishment of industries, provided for in Section 6 of the Historical Reform Act The seconds are given in the schedule. 1992 Whether the terms of the SCCR section R1283 (I) / 90 as a matter of fact will be decided by the relevant authority while the second section of section 6 (b) of section 6 of the economic reforms Will be read along with the schedule. Read section 80CC and 80D of the Income Tax Ordinance 1979 and the observations made by the Supreme Court in PLD 1997 SC 582, para 54
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