COMMISSIONER INLAND REVENUE versus IMPERIAL ELECTRIC COMPANY (PVT.) LTD.
Sections 113, 169, 120 and 133 of the Finance Act (I of 2008) Section 18 (8) The High Court has the minimum tax on turnover all All sources of business are referred to in section 113, Income Tax Ordinance, 2001 scope final Under Section 113 of the Income Tax Ordinance, 2001 under Section 113 of the Income Tax Ordinance, 2001, all the means can be incorporated into the consolidated business to receive the minimum tax under Rule 113. Exemption under section 18 (8) of the Income Tax Finance Act, 2008 Conduct the Ordinance, 2001, on the provisions of the Income Tax Ordinance 2001 when examined under the principle that the law should be read in the aggregate \ or that the text should match the context, but when none is satisfied. Was to be taxed normally. The tax system, eg and the final tax system, was inherently and mutually exclusive, but it cannot be ignored that the income received by the taxpayer under the final tax regime in lieu of income tax has traditionally been (through assessment). There was an independent source of income and it was not understandable that an assessment under the normal tax law under section 169 (3) of the Income Tax Ordinance 2001, after being taxed unconventionally under the final tax regime. The order was approved, under which a statement was filed under section 115. (4) was treated as an appraisal order under section 120 of the Income Tax Ordinance 2001 of the Income Tax Ordinance 2001, and such income source was not specifically excluded from business by all sources \ Argument means business by all means used in section 113 of the Income Tax Ordinance 2001
Related judgments — Lahore High Court Lahore, 2015
