COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE versus IQBAL A. QAZI, LAHORE
Income Tax Ordinance 1979 Sections 136 (2) and 65 (4) of CBR Circular No. 13, 23 198 1982 Appraisal, an individual who earns 50% share income from a registered firm, partner under section 65 (4) Is a question of counting revenue. The Ordinance cannot be quoted in respect of the Super Tax of the High Court regarding the acquisition of super tax by a registered firm on the part of the partner under section 16 (1) (b) of the Income Tax Act, 1922.
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