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COMMISSIONER OF INCOME TAX versus SIEMEN A.G.


Section 2 (6A) Constitution of Pakistan (1973), Article 185 (3) was granted for re-examination of the question submitted by the High Court of Appeal whether the income tax was factual or not? The appellate tribunal justified knowing that the return on capital paid for reviewing the latter's holding in a former share capital of a company was not "profitable" in its section 2 (6A). The definition given is within the meaning. Act

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