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COMMISSIONER OF INCOME TAX, PESAHWAR versus GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD.

Under section 2 (16) (24) (32) (40), 9 (1), 11, 12, 56 and 61 of the Constitution of Pakistan (1973), Arts 247 and 199 of the Constitution under Article 199 of the Constitution before the High Court. The issuance of notices under Sections 56 and 61 of the Income Tax Ordinance 1979 did not extend the Income Tax Ordinance 1979 to a company dealing in a tribal area maintenance company located in the tribal area. And since it was not a resident of a taxable area, such section 11 of the Income Tax Ordinance, 1979, shall not be applicable to the provisions of the Income Tax Ordinance, 1979, provided that if any person, including the company, is non-resident and During an income year, his income was neither received nor received in the taxable area of Pakistan, nor would it be taxable as it was not issued notice under Sections 56 and 61 of the Income Tax Ordinance, 1979. Will be. Income tax or company was not extended to Dennis, 1979, the Income Tax Ordinance 1979 tribal area without any legal authority, no provision shall apply to it, and any such action may be Will go The Income Tax Ordinance relating to business in the tribal area, 1979 shall be without jurisdiction and without any legal authority and in such circumstances the jurisdiction of the High Court may be signed under Article 199 of the Constitution. best law firm from Nowshera lawyer