I.T.A. NO.713/IB OF 2004, DECIDED ON 21ST MAY, 2005. versus I.T.A. NO.713/IB OF 2004, DECIDED ON 21ST MAY, 2005.
Sections 163 and 24 (i) to avoid double taxation between Pakistan and Poland to avoid double taxation and tax evasion agreement interpretation and explanation of Income Tax Ordinance 1979 in relation to the determination of costs under these conventions. I would not apply. Such conventions were made under delegate power through Section 163 of the Income Tax Ordinance, 1979, and it was as good a law as the Income Tax Ordinance, 1979, to translate the Articles of the Convention into law. Was fully implemented. In this regard, Article 163 of the Income Tax Ordinance applies the principle of not having all intentions, 1979 was an unnecessary clause and repeals everything contained in the Income Tax Ordinance, 1979 once all provisions have been set aside in the Convention. Was replaced by It cannot be said that the provisions of the Income Tax Ordinance 1979 are still in force
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