COMMISSIONER OF INCOME TAX, ZONE-B, KARACHI versus MESSRS OLYMPIA POULTRY FARMS
Sections 55 (1) and (2) exempt from the filing of income tax returns on the poultry farming business and filing income tax declarations that incorporate income tax returns, under section 61 of the Income Tax Ordinance 1979 Notes were issued under 9, and tax was levied. The appeal against the order of the interest income officer was dismissed before the Income Tax Appellate Tribunal was dealt with on the ground that the person receiving the exemption income was not required to file the gross income return and if If such return is filed, it will not be guaranteed. In deciding the provisions contained in section 55 of the Income Tax Ordinance 1979, deciding the conditions contained in section 55 of the Income Tax Ordinance 1979, the valid return and reviewing officer should not be given jurisdiction to initiate the assessment proceedings on this basis. ? Ordinance, 1979, a person whose income exceeds the maximum amount not taxed has to file his admission. According to the provisions of section 55 (2) of the Income Tax Ordinance, 1979 total income tax Returns were to be deposited under section 55 (1) of the Ordinance, not under section 55 (2) of the 1979 Income Tax Ordinance, there was no provision in the Income Tax Ordinance 1979 exempted from payment of income only. The condition for submitting a tax return on total income, the only condition being that the person whose total income exceeds the maximum amount. Under the Income Tax Ordinance, 1979, which was not able to be taxed, it was required to provide tax exemption to the appellate tribunal of the Income Tax.
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