I.T.A. NO.245/IB OF 1997-98, DECIDED ON 1ST OCTOBER, 1998. versus I.T.A. NO.245/IB OF 1997-98, DECIDED ON 1ST OCTOBER, 1998.
Income Tax Ordinance 1979 Sections 80A, 22 and 12 (5) Fees for technical service Tax on the income of non-taxable non-residents, a non-resident service assistant was employed as a highly skilled officer. Used equipment and performed physical activities. Submission of scientific data and advice to experts such as receipts by the ACCC was considered as fees for technical services and taxation on the final tax from taxation under Section 62AA, Income Tax Ordinance 1979 Percent. Technical services can be provided through advice that is based on technical information and data collected by technical personnel that can be used as a highly skilled workforce for technical equipment and tools. The use of sophisticated equipment for the purpose of collecting data and advising clients was nothing but fees for technical service as defined in Section 12 (5) of the Income Tax Ordinance, 1979, for fees received for the Technical Service. Came under the definition of Therefore such receipts were able to be taxed at a specified rate in Section 80AA, Income Tax Ordinance, 1979
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