Revenue Tribunal Findings/Rulings Income Tax Magellan Hub Ltd v/s DIRECTOR GENERAL-MRA- ARC/IT/259-25 Facts: The Appellant appealed against the MRA’s determination disallowing two claims made in its income tax returns. It claimed entitlement to the SME income tax exemption under Item 11 of the Second Schedule to the Income Tax Act, contending that the four-year exemption…