EBRAHIM BROTHERS (PVT.) LTD versus COMMISSIONER OF INCOME-TAX
Income Tax Act 1922 Section 12 (b) (2) (ii) Constitution of Pakistan (1973), Article 185 (31) The question referred to the High Court was whether the Income Tax Tribunal was justified in counting the amount of capital Shares should be taken as their value, not the average value of all shares, including bonus shares. The dispute between the two High Courts has been indicated, the Supreme Court appeals. On the question of whether the High Court in this case was allowed to answer this question in the negative.
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