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I.T.AS. NOS. 523(IB) AND 526(IB) OF 2003, DECIDED ON 8TH JANUARY 2004. versus I.T.AS. NOS. 523(IB) AND 526(IB) OF 2003, DECIDED ON 8TH JANUARY 2004.


Third Schedule, R5A Category E and R5 Depreciation Allowance The First Year Allowance was an Internet Service Provider claiming First Air Allowance under R5A of the Third Schedule to Income Tax Ordinance 1979. As described in R5 of the Third Schedule of Income Tax Ordinance, 1979, this gas was not an industrial action, which was confirmed by the ratification of the first appellate authority under R5A of the Third Schedule of Income Tax Ordinance 1979. , Other than the First Air Allowance manufacturers, which included the service, infrastructure, social and agricultural sectors, etc. Definition of industrial measures given in the first schedule of Income Tax Ordinance 1979 was restricted to manufacturers only. The allowance of the year was available to both manufacturers and other industries, including the services industry as defined in R 5 of the Third Schedule of Income Tax Ordinance 1979, or this clause is given in the first schedule \ industrial measures. as applicable in the case of the diagnostic who provided the services provided in the R5A of the Third Schedule of the Income Tax Ordinance, 40% @Allow Permission Per the R5A of the Third Schedule to the Income Tax Invoice Tax Ordinance 1979 Accordingly, the Assessee is entitled to the Allowance Appellate Tribunal.

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