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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 exemptions in the nature of the waiver of the payment of the duties must be strictly interpreted and such beneficiary shall be entitled to such waiver. Must meet all conditions. But once the required conditions have been complied with, the waiver available to an individual under the law cannot be seized by the relevant authorities at their discretion. property advocates from Rawat lawyer