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Marks (v) Lease rentals paid to an approved modaraba – Rs. 700,000 ... The closing value of stock-in-trade for a tax year can be the lower of cost [Rs. 35,000,000] or net realisable value [Rs. 40,000,000] of the stock-in-trade on hand at the end of the year. ... withholding agent, if in the meanwhile it has been paid by the person from whom ...
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