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I.T.A.- NO.23/KB OF 2002, DECIDED ON 17TH MAY, 2002. versus I.T.A.- NO.23/KB OF 2002, DECIDED ON 17TH MAY, 2002.

5% of the minimum tax amount received under Section 80D of the Income Tax Ordinance 1979 and Section 80D of the First Schedule, Part III, Parac Income Tax Ordinance, the minimum tax on the income of certain persons, 1979 Accuracy Paragraph C Part III of the first Schedule to Income Tax Ordinance 1979, excludes income tax deducted from income tax received under section 80BC, 80C, 80CC and 80DD of the Income Tax Ordinance 1979 Income Tax Ordinance Receivable Under Section 80D, 1979 If the legislature intends to exclude tax under section 80D from the surcharge imposed, the Income Tax Ordinance Section 80D was also specifically mentioned in the expenditures contained in Part III of Part III of the First Schedule. Income tax payable under section 80D of the Income Tax Ordinance, or payable under Section 80D, is not the last charge to be charged for income tax. The Tribunal retained in 1979 top civil advocates from Chak 46 lawyer