I.T.A. NO. 1091/IB OF 1998-99 versus I.T.A. NO. 1091/IB OF 1998-99
Income Tax Ordinance 1979 Section 66A and 80 CCBR Circular No. 11 1991 Dated 30 6 1991 CBR Circular No. 25 of 1980 239 1980 CBR Letter No. CC1 (10) WHT 92, On the date of inspection, the Commissioner, dated 7-4 1992, revised the Deputy Commissioner's order that under section 62 of the Income Tax Ordinance, 1979, SCI had finalized the assessment of its income by providing security services, The application aspect of Section 80C of the Income Tax Ordinance 1979 was ignored and the nature of the business carried out by the assessee in the scope of service rendering in accordance with Circular No. 11 of 1991 The assessment was canceled and the Assessing Officer was instructed to refrain from this assessment by examining bank statements, books of accounts and other details. Under section 50 (4) and 80C of the Income Tax Ordinance 1979, reviewing these tax exemptions and receiving the remaining receipts as usual, Owaisi asserted that he was the sole administrator of the principals, subject to his administrative charge. As a fixed payee and all options for dismissing workers with the department's principal were, the Assisi was not a consultant because of his actual physical involvement and activism. As a contractor and the worker's activities / services were not offered in the sense of the expression used in Section 80C of the Income Tax Ordinance, 1979, this claim was not made from the material on file. There was no revenue other than the contract and all payments received for all services rendered were inspected by the Additional Commissioner.
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