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GHILAF GUL versus COMMISSIONER OF INCOME-TAX/WEALTH TAX, ZONE-B, PESHAWAR


Income Tax Ordinance 1979 Section 50 (2A) (2B) Constitution of Pakistan (1973), Arts 247 and 1991 Constitutional Application Withholding Tax, Legislative Income Tax Ordinance, 1979 was not extended after expansion of tribal areas. Article 247 of the constitution, Withholding tax deduction b) Pakistani banks having branches in the tribal areas were constitutional profits, thus the High Court without any legal authority instructed the banks to return the entries withholding tax deduction. And the amount so far collected. In consumer accounts

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