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COMMISSIONER OF INCOME TAX, KARACHI versus GRINDLAYS BANK PLC, KARACHI

Section 24 (e), 24 C&163 Income Tax Rules, 1982, R 20 On the increase of the scope of double tax withholding tax treaty for a non-banking banking company which is doing business at the headquarters of Pakistan. The provisions of the Income Tax Ordinance will prevail. , 1979 Due to its section 160, the income of this company cannot be increased further

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