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AS. NOS. 1613/KB AND 1614/KB OF 1998-99, DECIDED ON 14TH JUNE, 1999 versus AS. NOS. 1613/KB AND 1614/KB OF 1998-99, DECIDED ON 14TH JUNE, 1999


Income Tax Ordinance 1979 Sections 80 AA, 22 (c) and 12 (5) tax on non-resident income tax from technical service fees receive a fee for non-resident technical services and receive tax compensation. Used to be Determining the contractual obligation of the contractor on behalf of the contractor has determined that the tax paid by the client to the client / owner was real income against which Expenses were not raised and income was estimated under Section 22C (c). The Income Tax Ordinance, 1979, did not provide any services other than technical services as assessed by the beneficiary or the authorization, and the tax was paid by the client for the same consideration for the fee for technical services. Paid administrative, technical and consultancy service tax was paid: Taxes are paid by the client on technical services fees paid, the fee for technical services is covered by the Income Tax Ordinance. , Described in subsection (5) of section 12 of 1979 and is subject to section 22 (c) of the Income Tax Ordinance, 1979 S was outside the scope of income, the demand made in connection with the income coming under section 22 (c) using the jurisdiction to make an assessment under section 80AA of the Income Tax Ordinance 1979 , With no jurisdiction and invalid, Assisi had properly paid the assessee the amount received from the technical services and the tax paid thereon. Properly counted and worked

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