Watermark
Inland Revenue Appellate Tribunal of Pakistan 2012 Income Tax---

2012 PTD 25

Exemption---Principles
C.I.R., ZONE-II, R.T.O., MULTAN
Appellant
VS
ALI RAZA INDUSTRIES (PVT.) LTD., MULTAN
Respondent

Case Laws / Head Notes / Paras

---Exemption---Principles---Person who acts on assurance of the right to exemption is exposed to unforeseen loss in business transactions by the sudden withdrawl of the exemption after he had made legal commitments and the same would be an inequitable and unjust action for him.