COMMISSIONER OF INCOME-TAX/WEALTH TAX, MULTAN ZONE, MULTAN versus ALLAH YAR COTTON GINNING & PRESSING MILLS (PVT.) LIMITED, MULTAN ROAD, VEHARI
Sections 14, 48 and Second Schedule, CLS (118A) and (118D) Workers Welfare Fund Ordinance (XXXVI of 1980), Sections 3 and 4 exemptions from the Industrial Establishment Workers Welfare Fund Workers Welfare Fund Received this exception. The income of the Industrial Establishment, which was exempt under the Second Schedule to the Income Tax Ordinance 1979 and was excluded by appellate tribunal endorsement, is responsible for the payment of welfare of the Industrial Establishment Workers even though they are under any Or more than the provisions herein provide. Income Tax Ordinance, 1979 Once an industrial establishment returns an income tax return under the Income Tax Ordinance, 1979, although no tax has been imposed due to the exemption, the fund will be subject to the charge. May not be allowed to be valid. Taxable Appellate Tribunal was not justified in excluding Workers Welfare Fund imposed under Sections 3 and 4 (1) of the Workers Welfare Fund Ordinance, exemption granted under the Second Schedule to the 1971 Income Tax Ordinance, 1979 The justification was not so that exemptions from the applicable Workers Welfare Fund could be made under the provisions of the Workers Welfare Fund Ordinance, 1971, and the Income Tax Department acted solely under it. Collecting agent
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