THE COMMISSIONER OF INCOME-TAX, CENTRAL ZONE `C\', KARACHI versus B.D. AVARI
Section 136 (2) The application for reference, whether on facts or in the circumstances of the case, was justified in preventing the application of the Income Tax Appellate Tribunal as a time restriction and whether the tribunal was in possession of the wealth tax. Was justified? Under section 10 (2) (xvi) and 12 (2) of the Income Tax Act, 1922, the obligation was an unacceptable deduction and was a question of law and the tribunal was not justified in refusing to refer to these questions.
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