--- Ss. 156, 14(1) & Second Sched ., cl. (129) --- C.B.R Circular No.20, dated 8-10-1998 --- Rectification application --- Calculation of export rebate --- Inclusion of wealth tax for determining the total income for purpose of calculation of export rebate --- wealth tax paid could only be added for the purposes of determining the tax rates--- Export rebate was to be calculated after reducing wealth tax from the total income --- Mistake having been committed --- Application for rectification was maintainable and should have been accepted.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | Shaukat Amin, F.C.A. Vs Muhammad Asif; D.R. |
Income Tax Ordinance (XXXI OF 1979)
156, 14(1) & Second Sched. (129) |
Exemption / Subject to conditions |