BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, RAWALPINDI versus ASSISTANT COMMISSIONER OF INCOME-TAX AND WEALTH TAX, CIRCLE 27, RAWALPINDI
Section 14, Schedule II, Item No. 86 Income Tax Ordinance (XLX of 2001) Section 53, Schedule II, Item No. 86 Federal Board of Intermediate and Secondary Education Act, (LXVIII of 1975), Sections 3 and 8 of the Punjab Board The Intermediate and Secondary Education Act (XIII of 1976), Sections 3 and 10 of Pakistan (1973), Art, 199 Constitutional Application Income Tax, exempted the respondents from deduction of income tax on their taxes. Receive the profits they earn on their reserves. The applicants 'banks were of the view that they were entitled to the income tax exemption granted under Schedule II of the Income Tax (Ordinance of 1979 and 2001) Respondents' response was that the applicants were Schedule II of universities and educational institutions. Were not entitled to an exemption under. Income tax ordinances and constitutional petitions were not enforceable as applicants should have benefited from the treatment provided under the ordinance earlier.
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