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DAWOOD COTTON MILLS versus COMMISSIONER OF INCOME-TAX

Income Tax Act 1922 Section 23 10 (4) (BB) and 18 Reference Assessment Year 1977 The Assessing Officer did not permit the commission given to non-residents, which was provided for by section 10 (4) (BB), income tax. The Finance Act of 1978 was amended with the Act, 1922. The wording registered under this Act / Assissee's request was that the tax deduction was abolished by payment to non-residents through the said amendment as there was no commission charge under the provisions of the Income Tax Act. Was. , The Department of 1922 claimed that this amendment was enacted by the Finance Ordinance 1978 with effect from 1, 1998 and will apply in 1978. 79 The acknowledgment of the review was that the amendment was a corrective or therapeutic amendment / law and that such modification / act was taken. Disappointment and amendment of section 10 (4) (bb) of the Income Tax Act, 1922, which is more beneficial and beneficial to the SC, shall be deemed to operate from a fixed basis so that they are applicable to the Income Tax Act. , By amending section 10 (4) (bb) of 1922, Assissee's case cable for the assessment year 1977 78, v. Finance Ordinance 1978, which deducted the source tax deduction on payment to a non-resident in Pakistan. Was removed. Although claiming such payment as an acceptable deduction was not taxable under the Income Tax Act, 1922, the amending ordinance benefited both the assessee and the non-resident of Pakistan, in which the amendment ordinance was a Treatment or treatment is therapeutic. The benefit of the amendment ordinance will not be available only in connection with the assessment year 1978 79, and thereafter before 1978 79 jobs for fresh advocates from Naukundi lawyer