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SIGMA MOTORS LTD., ISLAMABAD versus COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD


Section 129 In such a case the preliminary findings of the tax rate appellate authority, the scope appellate authority shall be bound to follow its previous results if there is no change in the nature of the income in the earlier results, Otherwise it is related to the tax rate in this case. Be obliged to give irrevocable reasons for a higher tax exemption rate

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