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COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD versus PAKISTAN MINERAL DEVELOPMENT CORPORATION, ISLAMABAD


Estimates of Sections 62, 26 (c) and 80 CCC, which engaged in the mining, management and control business of 13 different mineral reserves schemes, were calculated on the Profit and Profit in Scope Section 26, Income Tax Ordinance, 1979. Related to the car. Respects extraction of mineral deposits and so on. If a law includes general provisions and certain conditions, covering certain conditions, a special provision in relation to the minerals business, section 80C, Income Tax Ordinance, 1979 is a general section and section 26 (c) ) Is a special provision relating to the business of the exploration and exploration of mineral reserves; the Income Tax Appellate Tribunal held that the income of the reader under section 62 was readable under section 62. ) Not under r 80 n of the Income Tax Ordinance, 1979 and the aforesaid Ordinance.

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