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COMMISSIONER OF INCOME-TAX, PESHAWAR ZONE, PESHAWAR versus MESSRS SIEMEN A.G.


Section 2 (6A) Constitution of Pakistan (1973), Article 185 (3) was granted by the High Court of Appeal to re-examine the question whether income tax on the facts and circumstances of the case. The appellate tribunal justified the finding that the return on capital paid to assess whether a company had previously acquired a shareholder in the capital meant the definition given in Section 2 (6A). There was no "profit". Movement

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