COMMISISONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD versus MESSRS RAFHAN MAIZ PRODUCT COMPANY LTD., FAISALABAD
The provisions of section 2 (now) and (c) transfer of property act (IV 1882), section 454 income tax ordinance (XXI of 1979), section 50 (4) supply of goods through lease and taxability are as follows. The transaction will not be sold, therefore, Section 54 of the Income Tax Transfer of Property Act, 1882 does not apply to the lease agreement of its client by the Moderba Companies:
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