QAISER A. MANOO versus INCOME TAX APPELLATE TRIBUNAL, LAHORE
Meeting the conditions for obtaining exemption from source tax on section 5 (1) (xviii) Zakat and Usher Ordinance (XVIII of 1980), Sections 25 (1) (a) and (ii). Section 25 (1) (a) (ii) of the Zakat and Usher Ordinance 1980, as well as section 5 (1) (xviii) of the Wealth Tax, 1963, allowed the exemption from wealth tax only on such assets as were deducted. Was done According to the Zakat and Usher Ordinance, only the cash deposits of the deposits of the Zakat paid in the Zakat paid assets in Zakat paid by the Zakat of the Zakat and during the year belonging to the assessment year. Zakat of mandatory intolerance was encountered. , Was not entitled to a waiver under section 5 (1) (xviii) of the Wealth Tax Act, 1963.
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