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C.I.T., COMPANIES, LAHORE versus STATE CEMENT CORPORATION OF PAKISTAN (PRIVATE) LIMITED, LAHORE

Income Tax Ordinance 1979 Sections 9, 23 (1) (xii), 136 (1) and 156 Organized Cement Establishment (Payment Corporation) Ordinance (II of 1979), Section 3 Section R No. 1218 (I) / 89, 19 12 Since being Assistant Cement Corporation, the rate of income tax cement development fund in the assessment year 1989 was received in the year 1989 as a cement development fund received by the cement development fund (payment to the corporation) under section 3 of the Ordinance, 1979. Received from organized units. The purpose is to accept such declared receipts as section R1212 (1) / 89, dated 1912 1989, under which the management of the responsibility of the units organized for the payment of such funds is federal. Was made under section 3 of the Cement Establishment (paid to the corporation) Ordinance, 1979, published by the Income Assisting Officer at the rates reported at the end of the income year, 16 2 1988, and after the subsidy cost was allowed. ? y, calculated the cement development fund, and then added the difference between the declared and the defaulted fund in relation to the income of the assessee. The first appellate court, instead of deciding the issuance of the cement development fund, ordered the appellate officer appellate tribunal. Retained, it was applied under SA56 of the Income Tax Ordinance 1979 and, depending on section 23 (1) (xii) of the Income Tax Ordinance 1979, it has been found that the allowances in respect of any expenditure And the decision of the officers banning the deductions showed that the receipts, more than the expenditure as income, were correct. Oh. And the rates for final payment by the administrative unit, although at a later date, the government had determined that the same figure as the representative of each unit. criminal advocate from Naseerabad lawyer