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ITA NO.1592/KB OF 1984-85, DECIDED ON 14TH DECEMBER, 1987. versus ITA NO.1592/KB OF 1984-85, DECIDED ON 14TH DECEMBER, 1987.


Sections 79 and 11 (1) of Pakistan and U. Section A, Arts II (i) and 111 (i) income do not fall within the definition of industrial or commercial profit and are subject to Pakistan tax calculation.

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