I. T. A. NO. 1993/KB OF 1997-98, DECIDED ON 21ST OCTOBER, 1998. versus I. T. A. NO. 1993/KB OF 1997-98, DECIDED ON 21ST OCTOBER, 1998.
Income Tax Ordinance 1979 Section 80 An Non-Resident Air Transport Business Principal Contonation To operate goods by air of a person receiving money for the transportation of passengers, livestock, mail or goods from anywhere in Pakistan. For which he does not own or be a tenant. Section 80A (1A) is considered to have received appreciation for the amount shown in Form FP for submitting non-resident air transport business to the State Bank of Pakistan, Section 80A of Income. Should not be taken as receipts as described in section (1A). Under the Tax Ordinance, 1979, the same is treated as income under sub-section (1) of section 80A.
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