MEHRAN GIRLS COLLEGE versus COMMISSIONER OF INCOME-TAX
Second Schedule to Income Tax Ordinance 1979, Part I, CL (86) and Section 136 Income Tax Examination The Tribunal sought from the High Court the Income Tax Appellate Tribunal, which was run by the SC, a Girls' College. Was not allowed By a society registered under the Society Act, 1860, it was not an educational institution and its income was not being used solely for the running of the College / Establishment as such total of the other Schedule of Assistive Income (86). Does not qualify for waiver. The tax ordinance, 1979, was not based on any evidence or material on record such as that of the Tribunal, which guaranteed that the establishment / college earnings were not being used solely for the purpose of running the college. Was. Under Section 136 of the Income Tax Act, the appeal was open to challenge the benefits and requirements of members of the college-run society that are not based on the material on record. Ordinance, 1979
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