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I.TAS. NOS.2475/LB, 2412/LB AND 2413/LB OF 1985-86, DECIDED ON 30TH APRIL, 1990. versus I.TAS. NOS.2475/LB, 2412/LB AND 2413/LB OF 1985-86, DECIDED ON 30TH APRIL, 1990.

Section 10 shall be payable by the Income Tax and Assessment Company as the income received for the purpose of surcharge was kept under section 107 plant and machinery installation charges, not included in the cost of plant and machinery. Unless such an exception was given. Through the Central Board of Revenue Sections 59 (1) and 156, the assessee had not filed any appeal against the non-acceptance of interest under section 59 (1) and thus the permit was finalized. The exclusion of any order under section 156 cannot be challenged. criminal advocate from Kohat lawyer