ORDER

KHALID ISHAQ, J.This Income Tax Reference Application, filed under section 133(1) of theIncome Tax Ordinance, 2001(the "Ordinance"), seeks opinion of this Court on the following questions of law, which are said to have arisen from order dated 29.05.2017 (Impugned Order) passed by Appellate Tribunal Inland Revenue, Lahore ("Tribunal"):"i. Whether on the facts and in the circumstances of the case, learned Appellate Tribunal has erred in law in allowing taxpayer's appeal pertaining to tax credit under Section 65A by holding that threshold 90% is to be determined exclusively with regard to sales no covered by final tax regime whereas section 65A(1) does not provide for any such exclusion?ii. Whether on the facts and in the circumstances of the case, learned Tribunal has erred in allowing taxpayers' appeal relating to tax credit under Section 65A(1) by holding that the expression "during the said tax year" is a condition linked to magnitude of sales and not as a condition for the admissibil...