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IBRAHIM versus COLLECTOR OF CUSTOMS

Section 15BBCC was granted a two-year tax holiday for its new unit from September 1968 to September 15, 1968, which was assessed in the year 1969 70, ie four months from September 1968 to 31 12 1968. With the exception of Assisi's accounting year ended in the Assisi's accounting year from December 31 to September 30, 75. Section 15BB was amended in the Finance Ordinance 1971 and the tax holiday was withdrawn in respect of income, profits and benefits. The previous year was to expire at any time after the 30th day of June 1970 and in section 15b (4c) it was stipulated that such income, profit would be calculated and held under it. Taxes will be levied according to the second clause of the Act. The new unit is entitled to a waiver for the period coming within the assessment year 1971 within 72 best advocate from Samundri lawyer