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I.T.A. NO.693/LB OF 1990-91, DECIDED ON 14TH SEPTEMBER, 1991: versus I.T.A. NO.693/LB OF 1990-91, DECIDED ON 14TH SEPTEMBER, 1991:


Second Schedule C-72 and Sections 30 and 31 of the Second Schedule, such as exemption from interest income exemption from the Ordinance, can be obtained only if received under the heads mentioned in section 15 as per the provisions of these sections. The revenue to be calculated. Earnings should be calculated according to section 30, the provisions of section 31 and C1 72 of the second schedule will be in force and the exemption will be available only when the income is being counted under the concerned head but not where the income is due. Is being calculated theoretically. Artificial) basis such as `insurance business' from

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