Commissioner of Income Tax v. M/s Balochistan Concrete and Block Wokrs Ltd.

Supreme Court of Pakistan · 2016

The industrial undertaking is entitled to carry forward the losses incurred during the tax holiday period and have it set-off against the income earned in the assessment years beyond the tax holiday period in accordance with S. 35 of the Income Tax Ordinance, 1979. However, the industrial undertakin

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