COMMISSIONER OF INCOME-TAX, LAHORE versus COLONY TEXTILE MILLS LTD.
Income Tax Act 1922 Section 10 (2) (vi) (a) (AA) and (B) Constitution of Pakistan (1973), Article 185 (3) Income Tax Officer withholding this asset at the rate of 10% of the Income Tax Officer Allows deployment of specific buildings. His case came under the purview of Section 10 (2) of the Income Tax Act, 1922, the appellate tribunal allowed deportation at the rate of 15 of High Court upheld the appeal hearing. Was held that the High Court failed to adhere to the section 10 (2) clause (vi) of the Income-tax Act, 1922, while under this the matter of sub-section (b) came under sub-section (b). And depreciation was acceptable only at a rate of 10%; the language of the provision of section 10 (2) (vi) (a) was not acceptable because it was clear where between 1 April 1946 and 30 June 1975 The building was built There was no accommodation for the barren industrial labor, section 10 (2), Income Tax Act to come into the scope of the 1922 sub-clause (a), attracting 15% depreciation on certain buildings
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