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MESSRS RAVI SPINNING LIMITED versus THE ADDITIONAL COMMISSIONER OF INCOME-TAX/ WEALTH TAX (S.O. II), COMPANIES ZONE-I, LAHORE

Income Tax Ordinance 1979 Section 80D & Second Schedule, CL (118D) Section RO 1283 (1) / 90, Dated 13 12 1990 CBR Circular No. 2 (98) ITJ / 94; Dated 11 12 1997 The Protection of Economic Reforms Act (XII of 1992), Section 6 Constitution of Pakistan (1973), Article 199 Exemption was allowed to the assessor under the Second Schedule, Total (118D) of Income Tax Ordinance 1979, but reviewed. Was taken Be responsible for paying turnover tax under Section 80D of the Income Tax Ordinance, 1979 as partial payment was made to CBR Circular No. 2 (98) ITJ / 94 on the compulsion of the Income Tax Authority. I was reviewed for waivers and refunds The tax submitted was refused by the Assessing Officer's Accreditation Act, considering the issue of exemption for tax demand and the issue of refund of deposits. , CBR Circular Letter No. 2 (98) In view of ITJ / 94, circular issued by the Central Board of Revenue of the High Court on 11 12 1997, declared illegal and lawful. Ni was made without authority, they could be considered as the best interpretation and management had no effect on the provisions of the Income Tax Ordinance, 1979 assessment. The faker was instructed to decide on the tax demand waiver and refund of deposits without affecting the circular letter. online advocate from Charsada lawyer