I.T.AS. NOS.1031/LB AND 210/LB TO 212/LB OF 2001, DECIDED ON 30TH SEPTEMBER, 2003. versus I.T.AS. NOS.1031/LB AND 210/LB TO 212/LB OF 2001, DECIDED ON 30TH SEPTEMBER, 2003.
Sections 108 (b), 139, 142, 116 and 50 (1) (4) of the Income Tax Rules, 1982, RR53 and 61 show the deduction of the null tax on the total income in Germany and the failure to furnish certain statement returns. Delaying filing statements. Neil was available on record to show the tax deduction on tax. There was no deduction on salaries paid to the employees; no payment was made to any party attracting the provisions of Section 50 (4) of the Regulation 53 of the Income Tax Ordinance, 1979. The tax rules, 1982, were not required to make statements under Section 139 of the Income Tax Ordinance, 1979, in which case the SC did not make any defect under section 142 of the Income Tax Ordinance 1979 as it attracted a deduction. Did not pay to the party. Under Section 50 (4) of the Income Tax Ordinance, 1979 the Appellate Tribunal dismissed the earlier exemptions by the appellate authority.
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