I.T.AS. NOS. 34(IB)/2000-01 AND 946(IB)/2000-01, DECIDED 8TH JUNE, 2002. versus I.T.AS. NOS. 34(IB)/2000-01 AND 946(IB)/2000-01, DECIDED 8TH JUNE, 2002.
Income Tax Ordinance 1979 Section 62, 66A and Second Schedule, CLS (7) and (8) Income Tax Act (XI of 1922), Section 4 (3) (xii) (xiii) Section RO1136 (I) / 91, dated 7-11 1991 Mines and Oil Fields and Mineral Development (Government Control) Act (XXIV of 1948), Section 3B and Schedule, CL (13) exempting exemptions from employers of licensed petroleum companies from taxation. Done. On the basis that Section 3B of the Mines and Oilfields and Mineral Development (Government Control) Act, 1948, dealt with companies that were licensed by the government and had no connection with foreign nationals who were employed. ? Although the Schedule attached to these Regulations is licensed by the companies licensed to foreign nationals in the Clyde (13), it was still an independent supply, which had no connection with the Regulation and the Income Tax Ordinance 1979. Was subject to the provisions of Regulation 3B began with an indefinite clause and had a huge impact on the ordinance, but Section 3B was restricted to companies licensing matters only, but the schedule CL (13) began with an unlawful clause. Had not happened , While referring to yesterday (13), added that Cls (7) and (8) the second schedule for the Income Tax Ordinance 1979, which constituted part of the total (13) of the Schedule of Regulations, was excluded from 1991. The CL (13) Regulation Schedule, therefore, became unnecessary and non-operative, and no foreign nationals were permitted to be employed by the licensing department in connection with the case of any licensed employees. Was created by. Under Section BB of the Code, coverage was not acceptable
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