BISMILLAH & CO. AND OTHERS versus SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN
Explaining section 50 (7A), section 50 (7A) of the Income Tax Ordinance, the effect of 1979 on section 50 (7A) of the ordinance was considered to be a justification for demanding exemption in the taxing law. Will have the effect of bringing evil. , Which really could not be consolidated, but through the law fiction it would be assumed that the person to whom the contract was made could earn income, and the advance tax would be a security that would be adjusted, When the final assignment was made.
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