COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE versus KHALID SHARIF C/O SARGROH SERVICES LIMITED, LAHORE
Section 136 (1) Income Tax Rules, 1982, R 3 (2) (c) The director of multiple companies of the employment company, the officer assessing the waiver on the permit, refused to waive the permit. That's because Assisi didn't have a full-time director. Nowhere was this company specified in R3 (2) (c) of the Income-tax Rules, 1982, that having a director in more than one company at a time would exclude such director from the definition of employee. , Just saying that the director should work full time for a company Income Tax Appellate Tribunal has rightly observed that on one occasion, Assisi worked for only one company and during the relevant period he did not Who had done their service and had not benefited at all. The second company, Assisi, although affiliated with two companies for one year, claimed that its salary and expense benefits were entitled to an exemption from the maximum allowance. An exemption from a company was claimed by Assisi about a company and it had neither the benefit nor the waiver claim in respect of two companies at the same time, since one salary and Ascension was claimed in respect of its benefits, so Assisi was praised. In considering Rule (c) of R3 (2) of the Income Tax Rules, 1982, the High Court refused to interfere with the decision passed by the Income Tax Appellate Tribunal.
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