MESSRS LATIF GHEE INDUSTRIES (PVT.) LTD. versus COMMISSIONER OF INCOME TAX, COMPANY ZONE, PESHAWAR
Section 50 (5) and 80 DD Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 imports workers' vegetable oil import laborers / welfare fund, such tax payment should be considered as minimum amount of tax There was no misappropriation of the fund by the Sections 80DD, Income Tax Ordinance, 1979 and other similar clauses which it is deemed that the income cannot be received in any way. They may not be total income, nor can it be said. It can be assessed or assessed under the provisions of the Income Tax Ordinance, 1979, in the case of an assissee incorporated by the government of the ancillary taxi for the calculation of such fund, on the actual income of industrial concern. Will apply, but not on potential income principles. n \ r \ n
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