MESSRS JULIAN HOSHANG DINSHAW TRUST versus INCOME-TAX OFFICER, CIRCLE XVIII SOUTH ZONE, KARACHI
Sections 2 (4A) and 12B, Providence Constitution of Pakistan (1973), Fourth Schedule, Part I, List of Federal Legislatures, Item 50 Expression gain Capital gains do not include immovable property assets Capital essential assets Could not be treated as a transfer of capital assets - the removal of immovable property from the scope of `capital gains' was in accordance with the Constitution 50 Leg, the Fourth Schedule to the Constitution of Pakistan (1973).
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