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BEFORE INAM ELLAHI SHEIKH, CHAIRMAN AND JAVED IQBAL, JUDICIAL MEMBER versus BEFORE INAM ELLAHI SHEIKH, CHAIRMAN AND JAVED IQBAL, JUDICIAL MEMBER


Income Tax Ordinance 1979 Sections 22 (c), 23, 80c and 143b Income from business or profession tax While tax-deferring tax collection, the department paid the tax liability of this share by the owner. Revenue made under section 22 (c). The philosophy of collecting tax receipts on the Idity Tax Ordinance, 1979, was that the recipient of the payment was considered to have received the gross amount for service or execution of contracts, before deducting the tax. Was gone Section 22 (c) was applied to the tax element on taxation, then the department faced the question of allowing expenditure under section 23 of the Income Tax Ordinance 1979 and allocating it between tax subsidies. May have to do. The provisions of section 22 (c) of the Income Tax Ordinance, 1979 had no law and no rules and regulations were applicable to those amounts in the circumstances.

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