I.T.A. NO.955/KB OF 1992-93, DECIDED ON 29TH APRIL, 1993. versus I.T.A. NO.955/KB OF 1992-93, DECIDED ON 29TH APRIL, 1993.
Sections 23 and 24 (a) Constitution of Pakistan (1973), Article 163 and Federal List Entry No. 47 West Pakistan Finance Act (XXXIV of 1964), Section 11 (a) (Amended) Professional tax not paid by the assessee. Taxes were not taxed on income from section 24 (a) of the Tax Ordinance, 1979, and were a allowable expenditure under section 23 of the Ordinance [ITA No. 894 / HQ of 1991]
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