MESSRS NATIONAL ENGINEERING SERVICES PAKISTAN (PVT.) LTD. (NESPAK), LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section AA Income Tax Ordinance (I 1979 XXX of XXI), Section (77 (?) tax collection in case of firms, association of persons, bodies of persons, whether involved or not, and shareholders of companies). Wealth tax is sought from the shareholder's recovery. The shareholders of the company were made when this asset had sufficient assets to satisfy the outstanding demand before proceedings under Sec. 31A Wealth Tate, Act. 1963 was not completed nor was it found, nor was the fact that the company could not be recovered. Recovery from shareholders was illegal under the circumstances. Tsb directed the department to export tax refund conditions
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