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COMMISSIONER OF INCOME-TAX ZONE-B, PESHAWAR versus MESSRS NEW CAPITAL DALL MILLS (PVT.) LTD., HATTAR


Sections 50 (4), 52, 86 and 151 Section RO 586 (I) / 91 Dated 30 6 1991 Estimation of Tax Deduction Source The company on income from production and sale of pulses and food products. Failure to deduct tax deducted at source under section 50 (4) of the Income Tax Ordinance 1979 on payments received for the supply of agricultural produce to a property from a company while paying for the purchase of pulses and food grains. Such company was not responsible for the deduction. Tax source

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