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I.T.A. NO. 683/PB OF 2004, DECIDED ON 12TH SEPTEMBER, 2005. versus I.T.A. NO. 683/PB OF 2004, DECIDED ON 12TH SEPTEMBER, 2005.

Sections 153, 165 and 80 CBR Circular C No. 1 (17) WTH 91 PT Dated 2 11 2002 was an association of persons determining payment for goods and services, which would include the construction of shops / flats. Used to earn revenue from sales and to collect taxes and to collect additional taxes. On the basis that the Assessment of Persons was defined as the person defined under Section 80 of the Income Tax Ordinance 2001, which required deduction of tax under section 153 (9) of the Income Tax Ordinance 2001 But he was unsuccessful. In order to deduct such tax, Assisi claimed that it was an association of persons but was not formed under or under the law as it was not the result of any legal law or law, so the contractor was advised to pay Was not responsible for tax deductions. The proposed individuals who were responsible for tax deductions were the federal government companies, including Moderbus, the Trust, the cooperative or finance and other societies that were assigned the status of the Association of Persons. Those foreign agreements or consultations and consortiums or joint ventures as well as registered as well as unregistered firms and other such associations formed under the Law Association of Persons which were not constituted under any particular law. Was not obligated to deduct in advance. Under section 153 (9) of the Income Tax Ordinance, 2001, the tax only those associations made directly or under the law fall under the purview of section 153 of the Income Tax Ordinance 2001, even though the Association of Persons In the case of an Aussie formation. Any legal person top advocates from Pasroor lawyer