COMMISSIONER OF INCOME-TAX versus SPRING FIELD SECONDARY SCHOOL, KARACHI
Section 2 (16) (b) and 80D Societies Registration Act (XXI of 1860), Section 1 Company Body Corporate, which is legally registered under the Societies Registration Act, is not a company defined in section 2 (16). (B) is in income tax. Under section 80D of the Income Tax Ordinance, 1979, its business / gross receipts do not have a minimum tax ordinance, such as 0 @ 5.
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