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Section 24 deductions cannot be accepted The difference between the value of net assets and the purchase price at the time of merger of the Goods of the Inner Goods Company was good for the illusion that was purchased through the issuance of shares of the Income Tax Ordinance, 1979, Assets were allowed to be written in writing. The costs can also be claimed through the SC order approved by the first appellate authority which was affirmed by the appellate tribunal.

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