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THE COMMISSIONER OF INCOME-TAX, INVESTIGATION, KARACHI versus MESSRS NISHAT MILLS LTD., KARACHI


Under section 18A, 23 (3) and 23B advance tax, the payment of dues under section 18A (6) is to be determined on the basis of full assessment under section 23 (3) and not any assessment under S23. On the basis of B which was for subsequent year Section 18A (6) Additional tax cannot be levied on 30th June next year after which tax is due.

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