I.T.AS. NOS.425(IB) TO 427(IB) OF 1996-97, DECIDED ON 8TH DECEMBER1997. versus I.T.AS. NOS.425(IB) TO 427(IB) OF 1996-97, DECIDED ON 8TH DECEMBER1997.
Income Tax Ordinance 1979 Sections 80 AA and 12 (5) Technical Services Fee Taxability / Technical Service / Concession Assistance, a non-residential company in which revenues are paid by providing specialized services. The department said the company's final product was to assemble specific data, and that its interpretation and physical activity were just coincidental for this purpose and that the employment of highly skilled personnel, through sophisticated equipment. Use. Surface sub-data collection and expert advice was nothing but technical services and the fees received in this regard were defined by section 12 (5), Income Tax Ordinance, 1979 defining square technical services fees. I fell. The document indicates that Assisi had taken separate charge of each of the operations / services provided by i on the mutually agreed price list with the oil mining company, which indicated that the Assisi contract was a service agreement. Not a work contract each The fee for each service is charged separately, at different prices, such receipts for technical technical fees higher than commercial or industrial receipts under Section 80AA of the Income Tax Ordinance 1979 In the nature of
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