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I.T.A. NO.1641/KB OF 2003, DECIDED ON 8TH MARCH, 2005. versus I.T.A. NO.1641/KB OF 2003, DECIDED ON 8TH MARCH, 2005.


Sections 80 D&2 (16) (b) Registration of Societies Act (XXI of 1860), Preamble Finance Act (IV of 1999), Co-operative Society Department claimed minimum tax on prediction of income of special persons The appellate authority was not allowed to be deleted. Defining the term of the company as section 2 (16) (b) of the Income Tax Ordinance 1979 under section 80D of the Income Tax Ordinance 1979, constituted under the Act or under any law at that time The body corporate was found. The Cooperative Society was a body corporate that was so well covered by the Assisi's Company definition that it was a body body corporate registered under the Society Registration Act, 1860, formed under one instrument and that included Was registered in pursuance of the existing provisions. The Societies Registration Act, 1860, and the same companies were not subject to taxation, but individual and non-registered, unregistered firm, the Hindu Indo Income Tax Ordinance, Section 80D of the Indian Family Income Tax Ordinance, 1979 by the Family and Artificial Injury Legitimate amendments to the charge were made against only four categories and the status of the person in the artificial jurisdiction was not included in the amendment to the said charge. The words included were an individual, an association of persons, an unregistered firm, or a Hindu non-settled family. Artificial juridical person status was not included in the above language, even the artificial jurist was not made part of the amendment, Section 80D's compensation was not applicable for the assessment years 2000 2001 and 2001 2002.

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