Sections 59B, 177 and 122 (1) Applicable to the Group Relief Tax Year 2007 Law, the application of relief to the group was prohibited from applying the amended law which came into force on 1 7 2007. Taxpayers said that the law, which was in force until 30 6 2007, was applicable since the tax year 2007 assessment, while the assessing officer applied the amended law that came into force on 1 7 2007 and it The tax was applicable for the year 2008 and subsequent years. And under the current legal framework, a legal provision applies to a tax year if it is in force at some point during the tax year that relates to the accounting period. And the tax year 2007 30 6 2007 closed and any law applicable after the closure will not apply. The tax year Revenue stated that the provisions applicable from July 1 will apply to returns filed after the profits imposed under the conditions under which they are made. Since the law and the alternative were substantially different before the replacement by the Finance Act, 2007, the first authorities had to determine whether the law was applied before the alternative or if the law was to be applied as an alternative. They should be after deciding the basic issue of An objective test was applied to meet the needs of one after another in their respective fields, and as a result of these tests it should have been decided as to whether the taxpayer was eligible for relief under the law. There was no decision in the order of. Despite the fact that the taxpayer's arguments were re-presented to the First Appellate Authority, the body of the Order Taxation Officer, though the loss of Section 59B of the Income Tax Ordinance 2001
