PRIME COMMERCIAL BANK LTD. LAHORE CANTT versus FEDERATION OF PAKISTAN
The Income Tax Ordinance 1979, section 53 (1) (b), 53 (2) (ii) and 138 of the Constitution of Pakistan (1973), the 1993 Constitution Turnover Definition dispute with respect to advance income tax paid on gross profit. The assumption was that the Income Tax Ordinance, the term diversion was not defined in the term in 1979, and that the meaning of the dictionary was not a gross receipt of the term, but a net receipts from the administration. This meant that it was a judicial authority that, in its opinion and with the consent of the parties interpreting the term, the Commissioner of Income Tax Ordinance 1979 was remanded on the identity terms of the Commissioner of Income Tax, which the High Court This term has been diverted. Decide the question about the interpretation of the turn of the term in section 53 (l) (b) read with section 53 (2) (ii) of the Income Tax Ordinance, 1979 Constitutional application was dealt with accordingly.
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