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ITA NO. 1129/LB AND 1130/LB OF 1987-88, DECIDED ON 23RD JANUARY, 1995. versus ITA NO. 1129/LB AND 1130/LB OF 1987-88, DECIDED ON 23RD JANUARY, 1995.

Income Tax Ordinance 1979 Section 14 (2) [as amended by the Income Tax (Third Amendment) Ordinance (LXII of 1994), Section 16 (2) (b) (iv) and Second Schedule, Part IV CBR Letter C No. 4 ( 8) / ITJ / 91, Constitution Pakistan dated June 30, 1991 (1973) Article 77 Income Tax Rules, 1982, R18 Employees with special interest in respect of non-interest loan, exempt Central Board of Revenue Power from any special The exemption granted in a particular situation cannot be used by the Central Board of Revenue, however, only the Federal Government may use, as defined in Section 14 (2) of the Income Tax Ordinance 1979. ? By the Central Board of Revenue, the doctrine of the Department cannot be extended to exceed the legislative powers of Parliament, and to say that such and such benefit and thereby generate theoretical income but with it the revenue Not deciding to behave which is clearly dismissive. Contradictions of powers and functions of the Central Board of Revenue By such declaration, not only did the board violate the supremacy of the Parliament, but it also boasted of any authority without any support from the law and thus created it. The idea was denied. Denial of the Constitution and something that some law enforces family advocate from Lower Dir lawyer