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COMMISSIONER OF INCOME TAX versus NADEEM ZAFAR


Section 15BB (4AA) (as amended by the Finance Ordinance (XXI of 1972)) Evaluation Year 1971 72 72 Exemption No tiling of income tax return on income tax increase under section 34 of the Act No profit can be imposed on the company.The profit made by the company enjoying tax holiday under section 15BA of section 15BA (4AA) could not be further extended on December 20, 1971. Had no previous effect.

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