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I.T.AS. NOS.168/IB AND 238/IB OF 2003, DECIDED ON 27TH JANUARY, 2004 versus I.T.AS. NOS.168/IB AND 238/IB OF 2003, DECIDED ON 27TH JANUARY, 2004


Sections 80C (2), 62, 50 (4) and the first schedule, CL (E) Finance Act (IV of 1999), determined taxation services on the income of certain contractors and importers, assuming that any relevant amendments were made. According to the rate applicable for services rendered in the first schedule in the absence, certain receipts could not be processed by the companies under section 80C of the Income Tax Ordinance, Assessing Officer through the Finance Act, 1999 Was rejected when the service was offered. The tax was imposed under the tax registration which was specified by the description of certain types of persons, the legislation required that the services of persons not detailed by amendment be made and a The rate should also have been given in the earlier schedule. The rate applicable to the services provided under Section 50 (4) of the Income Tax Ordinance 1979, as per CL (E) of the first schedule, which relates to the general tax system. d The Appellate Tribunal did not approve the issue to be handled by the Appellate Authority with the directive that the receipt of companies, diplomats and government organizations be assessed under the general tax system.

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