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I.T.A. NO. 1572/KB OF 1997-98, DECIDED ON 30TH APRIL, 1998. versus I.T.A. NO. 1572/KB OF 1997-98, DECIDED ON 30TH APRIL, 1998.

Income Tax Ordinance 1979 Section 164 Unilateral Relief Double Taxes Unilateral Relief Assessee had branches in Azad Kashmir Assisi had filed income tax return in Azad Kashmir. ? In Azad Kashmir, the exemption of double taxation was allowed on the basis of the return of income in Azad Kashmir and not in Azad Kashmir by the Assessing Authority of Pakistan. Is. The First Appellate Authority affirmed the Assessment Order on the basis that Section 164 of the Income Tax Ordinance 1979 would allow for relief on the basis of double tax revenue and that the taxpayer's income would be deducted only from such income. Referred as if the tax was incurred. In Pakistan and the country in which he was collected and born, he faced no income tax in other country but did not double tax on the fact that he did not face tax incidence in Pakistan. And no relief will be allowed in respect of such income. law firms from Minchanabad lawyer