Law: Income Tax Ordinance, 1979

Section: 14,151

Income Tax Ordinance (XXXI of 1979)..... Ss. 14 & 151 Export rebate, claim of Such claim is allowably also to partner of registered firm. Commissioner of Income Tax v. Nasir Ali and others (1999) 79 Tax 428 fol. ORDER NASIM SIKANDAR, J. At the instance of the Revenue Lahore Bench of the Income Tax Appellate Tribunal has framed the following question of law for our consideration and answer: "Whether on the facts and circumstances of the case and in the presence of sections 14 and 151 of the Income Tax Ordinance, 1979, the learned Income Tax Appellate Tribunal was justified in holding that claim of export rebate is also allowable…

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