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I.T.AS. NOS. 1209/LB AND 1210/LB OF 2004, DECIDED ON 16TH SEPTEMBER, 2004. versus I.T.AS. NOS. 1209/LB AND 1210/LB OF 2004, DECIDED ON 16TH SEPTEMBER, 2004.


Section 19, 50 (5A), 80C, 80CC, 134 and the second schedule, Part I clause 110, 111 A shareholder's income from the Association of Personnel (AOP) Department made this claim. It was held that the Commissioner Income Tax (Ai was directed unlawfully) that the share income of the Assisi (an individual) from the AOP in which he was a member, therefore, should not be deducted from the property's income from the property on this question. The revenue of the AOP was covered under the provisions of section 8080cc (probable). Government) and the final exclusion of income tax liabilities under section 50 (5A) of the Income Tax Ordinance, 1979, held that the Commissioner's view of the Commission's income tax on ASSC's share from the AOP The wrong reason was also misunderstood because in addition to that the AOP stated that the enjoyment of the share income was also in the collection of the rental income from the property, under section 19 of the Income Tax Ordinance, 1979. Income tax was taxable, so no deduction can be estimated. By Commissioner Income Tax (A) because it was exclusively in accordance with the Expto Legal Rule AOP in relation to income enjoyment, because of the Income Tax Ordinance 1979 tax to exporters and income tax withheld under section 50 (5). The potential tax was placed in the government under the provisions of section 80CC. A) The tax liability of the AOP tax must be finally excluded under the Income Tax Ordinance, 1979 and the burden of imposing any additional tax on the AOP in any way or indirectly cannot be imposed. An exclusion for the purpose of rate is also included in the total income of any of its members if any portion of the revenue is included, however,

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