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I.T.A. NO. 866/LB/1992-93, DECIDED ON 10TH APRIL, 1994. versus I.T.A. NO. 866/LB/1992-93, DECIDED ON 10TH APRIL, 1994.


Income Tax Ordinance 1979 Section 80 CCBR Circular No. 12, 1991 30 199 1991 Tax on the payment of import tax by the Assisi at the import stage is the final discharge of his tax liabilities and any such assessee shall receive further No tax is required. There is no income other than the sale of imported goods, there is no need to enter the income tax statement.

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