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W.T.AS. NOS. 553/HQ TO 555/HQ, 169/HQ TO 171/HQ OF 1989- 90 AND 313/KB AND 314/KB OF 1992-93 versus W.T.AS. NOS. 553/HQ TO 555/HQ, 169/HQ TO 171/HQ OF 1989- 90 AND 313/KB AND 314/KB OF 1992-93


Income Tax Ordinance 1979 Sections 80 and 50 (3) Section 80, Income Tax Ordinance, 1979 Interpreting Unlawful Owners who are doing business of shipping oil shipments from overseas destinations to Pakistan. The principle of payment of carry-over was to determine tax deduction by resident payer under section 50 of the Ordinance Validity Section, section 80 (2), of Income-tax Ordinance 1979, while on receipt of tax, tax was also to be charged under section (3). )) The rate determined under and the taxes worked under it were to be received in accordance with section ((()) (be)), collection of non-resident principal. To receive the revenue which was not yet established as independent from the department., Can not be added to the provisions of Article 50 (3) isolation of the charge the recipient

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