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I.T.AS. NOS. 195/KB TO 199/KB OF 1999-2000 versus I.T.AS. NOS. 195/KB TO 199/KB OF 1999-2000


The first schedule of Income Tax Ordinance 1979, Part I, Para AA, Provo (F) firm tax credit to the assessee's partners was a partner in a registered firm Assessment Total Assessment in the hands of Assessment Officer Assessment Basis What was on The firm's case was finalized, while computing the obligations of each partner's tax under Part AK Para (F) of the First Schedule of Income Tax Ordinance 1979, complete lending of the super tax share by the issuing officer. Was not allowed and as a result the refund was not made in the hands of individuals who are in the super tax share paid by the firm and the partners were different entities / persons for the purpose of income tax and the firm The super tax paid was not refundable. Restored asaysng Officer of the Order of the Appellate Tribunal,

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