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I.T.A. NO. 4050/LB OF 1998, DECIDED ON 18TH NOVEMBER, 1999. versus I.T.A. NO. 4050/LB OF 1998, DECIDED ON 18TH NOVEMBER, 1999.


Income Tax Ordinance 1979 Sections 80D and 80C At least on the income of some persons, the First Appellate Authority directed the Assessing Officer to consider the amount of tax paid by Assessment under Section 80C of the Income Tax Ordinance 1979. put it. Under section 80D of the Income Tax Ordinance 1979, the working of tax and the business under section 80C of the Income Tax Ordinance 1979 should also be included in the turnaround for the purpose of doing business. Section 80C of the Income Tax Ordinance, 1979 was excluded from the total tax payable under the provisions of Section 80D of the Income Tax Ordinance, 1979, provided that the provisions of Section 80D of the Income Tax Ordinance 1979 The business was defined as gross receipts, in addition to the merchandise shown on invoices or bills, from selling or performing goods, to providing or providing services, or to profit or f 80 section of the Income Tax Ordinance 1979 Implementation of contracts under the provisions does not exclude business and taxes paid under Section 80C of the Income Tax Ordinance 1979 Was. The appellate tribunal was fully justified and the revenue appeal failed

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