COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONES, PESHAWAR versus RIVER SIDE CHEMICALS (PVT.) LTD. GADOON
Second Schedule, Part I, Cls (122 C) and (118 C) Exemptions, the grant of exemption in the nature of the waiver of payment of conditions approval duties should be strictly interpreted and the person who has such benefit shall have all such Must meet the conditions. Exemptions But once compliance with the required conditions, the waiver available to an individual under the law cannot be withdrawn by the relevant authorities at their discretion.
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