I.T.A. NO. 383/KB OF 1932-83, DECIDED ON 28TH APRIL, 1988. versus I.T.A. NO. 383/KB OF 1932-83, DECIDED ON 28TH APRIL, 1988.
Sections 18 (3B), 42 (3) and 4 (1) (c) between Pakistan and the United Kingdom for the avoidance of double taxation, for the use of patent, secret process, etc., exempted from Arts III and VIII technical fees. Permanent stay is paid for industrial or commercial profits \ When any fees or royalties or any compensation is taken from the management, control or supervision of trade, business or other activities of concern, it will not come to term. And commercial profits and therefore are not exempt for exempt persons and the taxable elements on their accessories
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