MALIK BROS. KHAD DEALERS, MIANWALI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance 1979 Section 77 (3) Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 9 Complaint before the Federal Tax Ombudsman: Taxes are paid in respect of associations of private companies, firms and individuals. Liability Association Refund Amount (AOP) Adjustment for Refund Against Individuals' Liability The Complainant / Assisi acknowledges that the refund has been worked out correctly and in principle It has been acknowledged that the tax liability of the member of the AOP may be adjusted against the withdrawal provided by the Department of Law. In the case of a member of the AOP against the return of the AOP, the tax demand is outstanding, but only to the extent provided in section 77 (3) of the Income Tax Ordinance 1979, the AOP federal tax is subject to tax demand. In the light of the recommendation, the Member of the AOP's shareholder in the Ombudsman recommended payment of a refund to the complainant / reviewer.
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