M/S. FLOPETROL INTERNATIONAL, S.A. PLOT NO. 386, ISLAMABAD versus THE CENTRAL BOARD OF REVENUE, ISLAMABAD
Section 3B [as amended by the Regulation of Mines and Oil Fields and Mineral Development (Government Control) (Amendment) Act (LXXXIII of 1976)] and Article 13 of Article I of Pakistan (1973), Article 199 exempts applicants Were entitled to exemption from payment of income tax to applicants under the Mines and Oil Fields and Mineral Development (Government / Control) Act, 1948, in accordance with the terms of Section 3B and Schedule Para 13. Was not permanent. The Department's refusal to waive income tax (on which the applicants were entitled) was declared without legal authority and with no legal effect.
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