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HASHIM BIN SAYEED versus PAKISTAN

Second Schedule, CL 139 (6), Providence (i) and (ii) and Section 65 Exemption Central Board of Revenue citing the letter of the Assisi for the purposes of the Second Schedule, 139 (6) of the Schedule. Approved Such approval for a technical support agreement between the SCC and a foreign company, although subject to the conditions contained in provisos (i) and (ii) of clause 139 (6) and for the assessment year 1986 87 Accordingly, according to the bank draft, the money was sent to Pakistan and he filed his return estimate for the year 1986 filed 87 and the review of the above amount was completed and accordingly the Income Tax Officer. A notice was issued under section 65 for the assessment year 1986 87 stating that the assimilation had claimed an exception. Such an incoming fee, which was several times higher than the amount covered by the contract, was approved by the Board for assessment year 1986 for 87, if the Central Board of Review list of advocates from Sihala lawyer