GUARANTEE ENGINEERS (PVT.) LTD. versus FEDERATION OF ISLAMIC REPUBLIC OF PAKISTAN
Income Tax Ordinance 1979 Section 50 (4) Contract Act (IX of 1872), Section 2 (F) Finance Act (Constitution of 1995) Constitution of Pakistan (1973), Arts 199, 2A, 3, 4 and 25 Constitutional Application in Tax The deduction was less than the incremental rate of 5 of the tax on payment to the assessee on the implementation of the contract, which was fixed by the Finance Act 1995, at the time of the execution of the contract. 1973) on existing agreements that violate Arts 2A, 3, 4 and 25, not on new agreements but on legitimate agreements between the parties, show that preachers are required to pay income tax according to current law. Therefore, the Assisi was barred from approving the case and resenting the principle of reproduction because the principle of mutual promises was not attracted which had no merit. The constitutional application was rejected by the High Court.
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