IMPORIENT CHEMICAL (PVT.) LTD versus COMMISSIONER OF INCOME-TAX, ZONE-II, LAHORE
Income Tax Ordinance 1979 Sections 50 (4) and 50 (5) of the Constitution of Pakistan (1973), Article 199 deduction in advance tax deduction advance income tax source, refuses to issue the issuing authority for issuance of exemption certificate to potential buyers Because Assissee did not file a specific declaration for the tax government, deducting the tax at the time of such delivery will be a tax deduction in the account of the buyers and will not be paid by them. Once the importer has paid the tax under section 50 (5) of the Income Tax Ordinance 1979, after completing the final and final concession of his tax liability, the importer can supply the imported goods without any obligation. Was entitled to issue an exemption certificate under section 50 (4) of the Income Tax Ordinance, 1979 after the High Court remanded it to the authorities for a fresh decision. Accordingly, illegal application was allowed
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