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COMMISSIONER OF INCOME-TAX, PESHAWAR versus GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD.

Income Tax Ordinance 1979 Sections 50 (5), 56 and 63 of the Constitution of Pakistan (1973), Arts 195 (3) and 247 Notification No. Section O 593 (1) / 91, 30 199 1991 Advance Income Tax, exemption from such waiver Assisi company receives tax on imported goods through Assisi for use in tribal area Tribal area Income Tax authorities issued notices under Sections 56 and 63 of Income Tax Ordinance 1979, High Court Constitution for Advance Income Tax Recovery In exercising jurisdiction, the notices were declared invalid and the Court of Appeal affirmed the appeal against the provisions of Article 247 of the Constitution. Allowed, even though advanced income tax was not exempt under Section 50 (5) of the Income Tax. The Tax Ordinance, 1979, was imported for cooking oil and vegetable production purposes at a factory located in the tribal area where it was acknowledged that the ordinance was not implemented. Eligible in the scope of Article 247 of the Constitution; even if the income from the products of the Assisi is not taxable if the manufactured product was sold through the open market where the ordinance was applicable. And whether the certificate issued by the Income Tax Authority in favor of assimilation was not exempt from payment of tax, the date of section RO 593 (1) / 91 was in accordance with 30 6 1991. best advocate from Poonch lawyer