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I.T.AS. NOS.581 AND 582-KB/DB OF 2000-2001; DECIDED ON 24TH SEPTEMBER, 2001. versus I.T.AS. NOS.581 AND 582-KB/DB OF 2000-2001; DECIDED ON 24TH SEPTEMBER, 2001.


Income Tax Ordinance 1979 Section 80C (2) (a) (ii) and the First Schedule, Part IV, to label, pack, and convey conveyance of Parab Tax Manufacturing Industrial Underworking Imported Goods on the income of certain contractors and importers. The action was targeted. To reduce the humidity before packing the tax capability, under section 80C of the Income Tax Ordinance, namely, Income Tax Ordinance 1979, which imports raw materials for its consumption under Section 80C of the Income Tax Ordinance Was removed from the post of, in 1979, a business concern engaged in the manufacture of goods and materials or the incorporation of goods and goods into any process, which substantially changed their original scope, imports. Thus, the raw material that should be so processed should be substantially different from the raw material used, but in this exercise the same material is used. Labeling or repacking process not covered o Re-packing after physical operation of the conveyor belt to reduce the visibility of the goods, such goods are not outside the scope of Section 80C of the Income Tax Ordinance 1979 Were.

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