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BEFORE INAM ELLAHI SHEIKH, CHAIRMAN AND SYED NADEEM SAQLAIN. JUDICIAL MEMBER versus BEFORE INAM ELLAHI SHEIKH, CHAIRMAN AND SYED NADEEM SAQLAIN. JUDICIAL MEMBER


Sections 80C, 50 (5) and 50 (4) of the Indian Income Tax Act, 1961, with respect to the deduction of tax at the import tax, along with the supply of the same goods. With section 80C of the Income Tax Ordinance 1979 and Section 50 (4) of the Income Tax Ordinance 1979, it directed the exclusion of tax deduction because the assessee could not be taxed twice.

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