ASIA PETROLEUM LIMITED versus FEDERATION, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN, PAK SECRETARIAT, ISLAMABAD
Income Tax Ordinance 1979 Sections 78 (4) (a) (iii) and (iv) Assessment of Non Residential Assessing Officer's Agent at the time of assessment under Section 78, Income Tax Ordinance 1979 declares the relevant person to be a legal agent. Will do Hearing this person and then evaluating the legal agent Once a person receives a notice under section 78, Income Tax Ordinance 1979, this gives him the time and opportunity to explain his non-resident principal's withholding funds. In order to meet future prospects. If the tax claim fails to withhold the agent's funds, he will report the error where, upon receipt of notice under Section 78, Income Tax Ordinance, 1979, the agent is already separated from his principal's funds. Will be fully defended. Available to him under the provisions of Sections 78 (4) (a) (iii) and (IV), this does not mean that in all cases, if the declared agent can show that date. When proceedings were taken under e-section, no funds were available to the non-resident principal, which would be available to them in appropriate defense. If the declared agent could show that he was prosecuted under section 78 of the Income Tax Ordinance 1979, he was legally excluded. The amount of non-resident principal under his control, which would be sufficient defense against such action
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