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C.I.T., CENTRAL ZONE `B\', KARACHI versus MESSRS HUSSAIN SUGAR MILLS LTD.

Section 15BB Notification Section RO: 130 (R) / 61, Dated 1 7 1969 Examination of waivers, a sugar mill claims exemption from commissions received on the purchase of fertilizer sold to farmers who provide wheat. And used to receive rent for tractors and trolleys. Section 15BB of Income Tax has not rented tractors and trolleys nor received commissions for selling fertilizers to farmers in the specialty business of the Assissee Company, but its cost is industrial activity which As related to running a sugar mill. Receipts were no exception when you need a advocate from Bannu lawyer