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COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI versus TARIQ MOHSIN SIDDIQUI


Sections 16, 30 and 136 (2) Income Tax, Rules, 1982, R3 (2) (C) Term Employee \ The scope director of multiple companies is the director of two companies assessing salary from all companies and both Treats payments received from. Companies were examined as salary income under section 16 (1) of the Income Tax Ordinance, 1979, this assessment officer treated the compensation received from only one company as salary income, Income Tax Ordinance It was assessed under section 30 of the 1979 Income Tax Appellate Tribunal, charged by the Income Tax Ordinance, not under section 30 of 1979, but with both companies evaluating under section 16, the lawful Income Tax Appellate Tribunal. Employee decided to give a review by giving broader meaning and by treating the compensation received by the director. In the case of multiple companies, the salary word cannot be given a limited meaning to the employee word of the word when the income cannot be increased. The answer to the question of the provisions of section 16 (2) (c) of the Income Tax Ordinance, 1979 was answered in the affirmative manner r \ n \ r \ n

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