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I.T.AS. NOS. 109/IB AND 110/IB OF 2004, DECIDED ON 31ST MAY, 2004. versus I.T.AS. NOS. 109/IB AND 110/IB OF 2004, DECIDED ON 31ST MAY, 2004.


Sections 80C (2) (a) (ii) and 50 (5) exempt from the tax on the income of certain contractors and importers, excluding the double tax tax agreement between Pakistan and Singapore. There was no reduction. It has been argued that no such deduction will be imposed in view of the relevant provisions to avoid the double taxation agreement between the Assessing Officer between Pakistan and Singapore. It was found that Essex did not have a permanent residence in Singapore and the contract was not subject to the relevant provisions of the contract. The tax-related tax was subject to tax. Assisi claimed that computer equipment was imported as a fixed asset for taxable income and that it was not a commercial import for sale, Therefore, the provisions of Section 80C of the Income Tax Ordinance 1979 have not been brought before. The appellate authority found that no condition was provided in section 80C of the Income Tax Ordinance 1979 g Commercial or other imports, income tax, for deduction of tax under section 80C (2) (a) (ii) of the Income Tax Ordinance Under section 50 (5) of the Ordinance, the amount of 1979 was to be calculated for the purpose of tax collection. , 1979 The First Appellate Authority for its own consumption of raw materials in relation to imported goods through an industrial measure found that imported goods were not raw materials used for their own use and these costs Was not covered as I provide. Section 80C of the Income Tax Ordinance was confirmed in 1979; the first appellate authority of the appraisal did not give any inquiry into the assimilation claim that the double tax tax

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