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COMMISSIONER OF INCOME TAX, LAHORE versus NATIONAL FERTILIZER CORPORATION, LAHORE


First Schedule Part II, Para (2) (a) Assessment of Income Tax Ordinance 1979, a Public Limited Company announces income under various heads and deducts dividends from any other Pakistani company at discounted prices. The calculation of such profit amount is not business income. The Assisi company was taxed at a discounted rate

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