NISAR ICE & COLD STORAGE (PVT.) LTD., ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance 1979 Section 138 and Second Schedule, CL (118C) Establishment of Office of Federal Tax Ombudsman Ordinance (2000 of XXV), Failure to Take Self-Notice of Section 2 (3) Exemption Denial, Federal Tax No exceptions are allowed on the recommendation of the Ombudsman. Assisi asserts that exemption from tax on his profits and profits has been obtained under the Income Tax Ordinance, 1979 (118C), claiming tax exemption for a period of 8 years by the assimilation officer of the first appellate authority. Dismissed, dismissed but received remand, a decision was again made against the reviewer of the case, who filed a complaint for exemption. The Federal Tax Ombudsman sought the exemption of the tax by invoking the provisions of section 138 of the Income Tax Ordinance, 1979 the Commissioner of Income Tax complied with the directive and allowed a waiver. Failing to take self-notice of refusal of waiver from tax to profit and profit but refusal, the Federal \ Tax Ombudsman recommended that the Income Tax Commissioner endorse his order approved under section 138 of the Income Tax Ordinance 1979 Because of this the SC's application should be rejected on the occasion of limitation while the matter affirms that the refusal to self-motivate / the applicant.
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