Find a Lawyer

I.T.AS. NOS. 164/KB AND 417/KB OF 2002, DECIDED ON 16TH NOVEMBER, 2002. versus I.T.AS. NOS. 164/KB AND 417/KB OF 2002, DECIDED ON 16TH NOVEMBER, 2002.

Registration of sections 80D Societies Registration Act (XXI of 1860) Finance Act (XII of 1999) Society registered under the Society Registration Act, 1860, the minimum tax on the income of some persons was previously excluded by the appellate authority, it is estimated There is no doubt about the authenticity of artificial jurisprudence but not company but society companies, firms such as the Artificial Jurisprudence Association of Persons (AOP), but, once on the terms of their respective registration If qualified, they should be assigned their specific status. The firm was registered through the Registrar of Firms, such associations became a firm and they will not be given association status. When a company is registered under the Companies Ordinance, yet an association was to be assigned the status of a company and not a single association was registered to a similar society when it was registered under the Society Registration Act 1860, Although an association of individuals was to be assigned to the status of artificial jurist in section 80D of the Income Tax Ordinance, 1979, the artificial jurisprudence was not extended even by the Finance Act, 1999, as the Society being an artificial jurisdictional individual. Was not responsible for the least amount of tax. Under the section 80D of the Income Tax Ordinance, 1979, the appellate tribunal upheld the appeal of the department while maintaining the order of the First Appellate Authority. pakistani advocates Muzaffargarh lawyer