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I.T.A. NO.1363/KB OF 2003, DECIDED ON 7TH JANUARY, 2005. versus I.T.A. NO.1363/KB OF 2003, DECIDED ON 7TH JANUARY, 2005.

The first schedule, Part IV Total (2B) Companies Act (VII of 1913), was a registered firm of Preble Super Taxes and was a consultancy income because the Architects' Assessment exempted Super Taxes under Part IV Total (2B). Had claimed. Income Tax Ordinance, 1979 Accuracy Appellate Tribunal did not agree with the assessee that the terms of the exemption of partnerships - preventing partners from forming a corporate body case such profession was not wholly or primarily constituted contracts. happens. The suggestion by another person or commercial nature to make sub-paragraph (2B) of Part IV of Part IV of the Income Tax Ordinance, 1979, shows that such profession would be merely involved. , Do not exclude this asset from being charged for super tax unless there is a legal restriction on preventing you from joining the corporate body with limited liability in this case, which may be registered. Working as a company under the Companies Act, 1913, such a restriction among others was mandatory in addition to being free in nature, and the contents of the remainder of sub-paragraph (2B) of paragraph IV of Part IV of its first schedule. Had nothing to do with Such a profession in the Income Tax Ordinance, 1979, could not save the Assisi from the clutches of the super tax as there is no restriction on the person who confesses himself to the corporate body with a limited liability. Which may be registered as a company. Under the Companies Act, 1913, \ r \ n registration advocate from Nowshera lawyer