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I.T.A. NO. 10/KB OF 1998?99, DECIDED ON 6TH OCTOBER; 1998. versus I.T.A. NO. 10/KB OF 1998?99, DECIDED ON 6TH OCTOBER; 1998.

Income Tax Ordinance 1979 Section 80C, 50 (4) (C), First Schedule, Part 1, Para E (B) and Second Schedule, Part IV, CL (9), Second Providence Section R600 (1) / 91 , Date 2 7 1991 Section RO 629/1/1994, dated 27 6 1994 Special Rate of Tax General Rate of Taxation Assessment Assumption Tax Under the tax regime, a manufacturer of edible oil is exempt from the special tax regime. Refused to make an assessment under section 50 (4) (c), was subject to deduction of supply tax at special rate under the Income Tax Ordinance, 1979. The First Appellate Authority directed the Assessing Officer to review the case under common law except Section 80C of the Ordinance. The case falls under the usual rate of deduction in tax deducted with paragraph (b) of section 50 (4) of the first schedule of the ordinance and cannot be subjected to the second clause of section 9 of section IV ? Second Schedule of Income Tax Ordinance, CIT (A) Accuracy Directive was issued in 1979 with the Tribunal remarking that the tax deduction rate in respect of edible oil was normal and not special rate. After the repeal of section 50 (4) (c) of the Ordinance and special rates were considered. Until Part I of the First Schedule to paragraph E (B), it is not classified as a specific rate. immigration advocates email from Chitral lawyer