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I.T.A. NO.2081/KB OF 2001, DECIDED ON 4TH MAY, 2002. versus I.T.A. NO.2081/KB OF 2001, DECIDED ON 4TH MAY, 2002.

Income Tax Ordinance 1979 Sections 80AA and 12 (5), clarification of the agreement between the United States and Pakistan to avoid double taxation, Article III was established by the Tax Assessment Satellite on non-resident income for technical services. And allocated some transporters. The fees used to obtain transmission and signals to our customers were the terms of the technical service fees `` and the tax received under Section 80AA of the Income Tax Ordinance 1979, which will be used to address such questions. One can see a parallel or uniform situation in a situation, which may not be so advanced or technical, that came to mind, establishing telephone exchanges and providing telephone lines through telecommunications companies. There was more to consider than progress. And for example, the convenience set up by mobile phone companies can be considered; mobile phone companies allow mobile phones, with particular consideration, to allow the phone holders to connect with each other or to telephone users. To use such a facility to communicate with all of these facilities or services were of the technical nature of more or less advanced technology Certainly providing such facility was not receiving a fee for technical services. They were not aware of any technical information as to how they or their customers would know S are to receive a fee for the use of standard facility that did not receive the fee is paid for technical services provided to interested persons Appellate Tribunal found that fees for Transport best advocate from FR Peshawar lawyer