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I.T.AS. NOS. 2358/LB TO 2360/LB OF 2001, DECIDED ON 24TH APRIL, 2002. versus I.T.AS. NOS. 2358/LB TO 2360/LB OF 2001, DECIDED ON 24TH APRIL, 2002.


Income Tax Ordinance 1979 Section 80D & 2 (6) (BB) Tax deduction under Section 80D of Income Tax Ordinance 1979 Taxes The minimum tax on the income of certain taxpayers. The appellate authority excluded the tax levied under section 80D of the Income Tax Ordinance 1979, which imposed a minimum tax on the accuracy of the trust, on the turnover of a company under section 80D and included a trust. As defined in Section 2 (16). bb) The Income Tax Ordinance, 1979 was the minimum tax imposed on the business even if the income of a company was exempt from tax under any provision of the Income Tax Ordinance, 1979 under Section 80D of the Income Tax Ordinance 1979. Taxes will be charged. On a trust over order, even if any of the other provisions of the Income Tax Ordinance Schedule exempts its income or receipts, the 1979 word / turnover Sec is defined by the Securities Income. 80D (2) of the Tax Ordinance 1979 means the total receipts received by trade exemption on invoices or bills, obtained from the Appellate Tribunal in connection with the sale or execution of goods, the payment of services or benefits or the execution of contracts. It was found that if the receipts of the shares were seen in the light of the section D to D clarification in which the business is defined, then these donations will be shown in the business form. Ndgy did not because it did not have to provide services, to sell goods or provide or provided. Or the implementation of the agreements did not impose a minimum tax on section 80D of the Income Tax Ordinance 1979, even though tuition / admission fees and other income were related to the school.

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