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MUHAMMAD RAMZAN BALOUCH versus THE STATE

Income Tax Ordinance 1979 Section 16 \ Salary \ and Profit for Salary Salary In accordance with the provisions of Section 16 (2) (a) (iii) of the Income Tax Ordinance 1979, the compensation for salary in respect of salary and section 16 (2). Will include profits. (C) (i) Pursuant to the ordinance, the return for salary shall include the compensation received by a hostile person from his employer for terminating or amending his terms and conditions of employment. Any compensation paid by an employer in connection with termination of his service or modification of any terms and conditions of his service shall be deemed to be a profit de pay in return for salary. There was no profit for employees or in this case for their premature retirement pay to terminate paid compensation services, and S could not be regarded as the salary was suspended compensation for termination of the services. In this case, the Legislature has amended the terms and conditions of their services to be declared profitable in return for salary, saying it will be in accordance with the law courts and not the dictionary meaning. ? Because a word or phrase cannot be attributed specifically to its dictionary meaning, but through the fiction of the law, such meaning can be attributed to the legislature if it says so. best advocate from Naudero lawyer