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I.T.A. NO. 3932/LB OF 2005, DECIDED ON 18TH APRIL, 2007. versus I.T.A. NO. 3932/LB OF 2005, DECIDED ON 18TH APRIL, 2007.

First Schedule, Part IV, Para 2B Companies Ordinance (XLVII of 1984), Section 14 (3) (d) Pakistan Council of Architects and Town Planners Ordinance (IX of 1983), Section 2 (a) for firms overnight The Food Tax Exemption Architects Department requested that since the Pakistan Council of Architects and Town Planners Ordinance does not prohibit the establishment of a limited company in 1983, by Architects, it was provided under paragraph 2B of Part IV Exceptions to the exclusion will not be included. Schedule of Income Tax Ordinance, 1979 In his position and professional duties, Valdetti Architect was held in the same position as a Chartered Accountant or Lawyer and fully qualified under the provisions of paragraph (2) by such architect. It was banned from forming a limited company. B) Part-IV of the first Schedule to the Income Tax Ordinance, 1979, the assessee, who is a long-time waiver of the same circumstances, can no longer be excluded from his entitlement. In the past, after the interpretation by the department, in any case can not be dispatched by the introduction of new interpretation because the limited company could not be registered as an architect even though he was a legal person, his involvement was explicitly prohibited. Was. Appellate authority was endorsed by the appellate tribunal family advocate from Ugoki lawyer