COMMISSIONER OF INCOME-TAX, EAST ZONE, KARACHI versus MERCHANT NAVY CLUB
Section (()) (i) Revenue from the Assisi (Merchant Navy Club) was retained by the appellate authority while implementing its charitable purpose order in connection with the refusal of tax relief to the Assisi Club, But for the purpose of setting up the appellate tribunal, the purpose of the establishment of the Essex Club met the need for a charitable purpose; the officers and marines of the Assisi Club constitute a special section of society, so that the beneficiaries can be brought to the general public. The goal is met, where enough is enough. The community was beneficial, without any distinction of religion, caste, caste or creed, admission to the Assassin Club was without any discrimination on the basis of nationality or religion, thus, the facilities offered should be considered for general public utility. Yes, there is only relevant and eventual activity. The dances and the supply of alcohol to the maritime men (who were mostly non-Muslims) would not do the activities. The Assisi Club, under the auspices of the Charity Purpose Authority and the Appellate Authority, neglected the main purpose of the establishment of the Essex Club, That the Memorandum of Association exists, the Rules and Regulations of the High Court answered the question in affidavit while retaining the Appellate Tribunal's findings.
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