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COMMISSIONER OF INCOME?TAX (AJ&K COUNCIL), MUZAFFARABAD versus ASIAN D ENTERPRISES


Source Tax Rate from Tax Reduction of Azad Jammu and Kashmir Interim Constitution Act, 1974 Section 50 (4) and Schedule I, CLA, CL (i) Subparagraph (i), CL (iii) Circular, dated 5 7 1995 Advance Income Tax Rate After the agreement between the parties acting on the contract through the Finance Act, 1995, the Assessing Officer, due to the amendment of the Finance Act 1995, the payment due to the execution of the contract from Assisi. Advance income tax was demanded at the rate of increase. By the Ordinance No. I of Azad Kashmir 1998, the Assisi claimed that the amendment brought by the Finance Act 1995 on 5 on 1995 was a violation of the Fundamental Rights No. 14 passed by the Azad Jammu and Kashmir Interim Constitution Act of 1974 (Supplementary paragraph) 2) Reviewing Fundamental Rights No. 14 on the protection of property without compulsory acquisition of property or occupation of it for public purposes, but when income tax is demanded, any compensation for it is fixed. The question of deduction does not arise even if for the sake of argument it was assumed that the demand for additional income tax was made under paragraph (1) of the fundamental right no. In the sense that the deprivation of the property, which was followed in the law, namely the Income Tax Ordinance, 1979 and the Finance Act, 1995, and so on, the demanded tax cannot be infringed on the Fundamental Rights No. 14, Accordingly a person can be deprived of it. According to the property law, additional advance income tax from the property was demanded under the Income Tax Ordinance, 1979, which was legally approved in AJK. The fact of the matter was that through the illegal supply of law, income In the rate of tax

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