THE COMMISSIONER OF INCOME-TAX, CENTRAL ZONE \'B\', KARACHI versus MESSRS MACKINNON MACKENZIE & CO. OF PAKISTAN (PRIVATE) LTD., KARACHI
Section 10 and the first Schedule Part III, paragraph A; Finance Act (XXX of 1971), Section 4 and the first schedule [as amended by Ordinance II of 1978], the cost / income status of the surcharge expression which Maintains to meet working capital requirements \ Notifications \ Current liabilities, meaning tax provision / liability is income that is retained to meet working capital requirements, for taxes. The amount of supplies / liabilities has come into the realm of consideration, which is retained to meet the needs of working capital, and thus The income should not be excluded. To make a surcharge
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