Tax Ref No. 04 of 2006 Commissioner of Income Tax/W. Tax Companies Zone, Peshawar Vs Islamic Investment Bank Ltd, Peshawar Cantt.

Peshawar High Court · 2023

The word ‘accrues or arises’ as occurred in Section 11 above has not been defined in the erstwhile Income Tax Ordinance, 1979.However, the issue before us is the total income of the respondent subject to the impost of income tax under the erstwhile Income Tax Ordinance, 1979. The revenue claims that

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