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COMMISSIONER OF INCOME-TAX, COMPANIES-II, KARACHI versus MUHAMMAD USMAN HAJRABAI TRUST IMPERIAL COURTS, KARACHI

Sections 2 (2), 2 (9), 3, 17 of the Wealth Tax Act, 1963, and section 2 (16) (BB) of the Income Tax Ordinance of 1979 (as amended by the Finance Ordinance (XIV of 1983)). Has been charged with the Companies Ordinance (XLVII of 1984), section 2 (7) of the Wealth Tax Trust, whether a company is not involved in receiving Section 3 of the Trust Wealth Tax Act, 1963, or of section 2 (7) of the Companies Ordinance 1984. Join in the definition of a given company. In section 2 (2) of the Wealth Tax Act, 1963, words and expressions are used, but have no meaning assigned to them under the Income Tax Ordinance, included in the definition of company given in section 2 (16) of the 1979 trust. was done. Such legends of law could not be found in the Income Tax Ordinance, 1979 (BB), the definition of company given in section 2 (9) of the Wealth Tax Act, 1963, since the Expression Company used in the Wealth Tax Act, 1963 Was defined in Section 2. ()) The interpreter cannot be interpreted with reference to the definition of the company as provided in the Income Tax Ordinance, 19, 79 The trust was not responsible for collecting the tax best law firms from Cherat lawyer