I.T.A. NO.3861/LB OF 2001, DECIDED ON 22ND MARCH, 2004. versus I.T.A. NO.3861/LB OF 2001, DECIDED ON 22ND MARCH, 2004.
Sections 50 (5) and 80c which are paid as sales tax and customs duty cannot be termed `income med 'while assessing the income of the probe, section 80c of the Income Tax Ordinance, 1979 Receiving the Income Tax under section will not be the amount to be paid as sales tax. For the purpose of tax calculation under Section 80C of the Income Tax Ordinance, 1979, the sales tax amount calculated by deducting the holding tax received under Section 80C of the Income Tax Ordinance 1979 should be neglected. The cost of imported goods should be considered as excluding customs duty and sales tax. If any, impose on it \ r \ n
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