PAKISTAN INDUSTRIAL DEVELOPMENT CORPORATION versus PAKISTAN
Constitution of Pakistan 1962 Third Schedule, Entry No. 43 (c) Income Tax Act (XI of 1922), Article 4 The Central Legislature, had the exclusive power to make rules under entry number 43 (c) of the Third Schedule (1962) of the Constitution of Pakistan. In addition to corporation tax and agricultural income, any income in respect of taxes on income cannot be classified as income and income tax was assessed on the income of a company after being subject to income tax. And part of that was treated as the free reserve cannot be taxed again on income because such free reserve income There was
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