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DIRECTOR FINANCE (A.E.B.), WATER AND POWER DEVELOPMENT AUTHORITY, GUJRANWALA versus COMMISSIONER OF INCOME-TAX, GUJRANWALA ZONE, GUJRANWALA

Income Tax Ordinance 1979 Sections 50 (4), (2), 2 (29) (32), 2 (34) and 34 Circular No. 11 of 1991, dated 30 6 1991, deduction of tax on source Assisi in default of Wapda Bank. The Bill Service Fees Bank has received service charges on receipt of electricity bills from Wapda in violation of the agreement between Wapda and the Bank that the bank will not be entitled to any bank commission and the Wapda Assessing Officer for late services. Therapeutic treatment will provide free treatment services. The Area Electricity Board has, on the basis of default, demanded a deduction for tax deduction on service charges paid to the bank that the first appellate authority has devised to prepare the payment for electricity bills. The appraisal of the inspected diagnostic officer confirmed that it was clear that any commission or other payment by WAPDA was to be paid to the Bank Assessing Officer and to the First Appellate Authority which, by default, was directed to Director Finance. Worked more than their jurisdiction to do diagnostic treatment. , WAPDA was a company formed under a constitution and considered a company in the meaning of the Income Tax Ordinance, the 1979 Principal Officer was defined in Section 2 (34) of the Income Tax Ordinance 1979 and the Director of Finance Did not come up in any case. If section 2 (34) (a) of the Income Tax Ordinance, 1979, the Director Finance, Area Electricity Board should have dealt with the Principal Officer through a Department Appraisal Notice, it would have been subject to Section 2 (34b). The conditions should have been worked out. ) The orders of the Department of Income Tax Ordinance, 1979 were declared without legal authority immigration advocates contact from Jalozai lawyer