W.TAS. NOS.1742/HQ, 1743/HQ AND 1744/HQ OF 1989-90, HEARD ON 14TH NOVEMBER, 1990. versus W.TAS. NOS.1742/HQ, 1743/HQ AND 1744/HQ OF 1989-90, HEARD ON 14TH NOVEMBER, 1990.
Section 5 (1) (xv) (i) and (ii) CBR Circular NO IT J (42) / 85, dated 22 August 1985 Exemption in respect of assets created, brought or received abroad Assets can be given either for the first time in remittances received in Pakistan or through appropriate banking channels and the assets created thereafter are not made. CFP Circular No. IT IT (42) / 85 , Dated 22 8 1985 and is in accordance with these provisions. Section 5 (1) (xv) (i) and (ii) of the Wealth Tax Act, 1963
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