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Sections 80D, 113, 63 and 2 (16) (B) and Second Schedule, Part I, CL (90) Minimum Taxes on the Income of Some Individuals by the Pakistan Hockey Federation First Appellate Authority Receiving Taxes on Non-Taxes The canceled taxable entity was illegal as a government-recognized institution for the purposes of promoting, controlling, and regulating any sport or sport. The department claimed that the federation is a corporate corporation and, under the definition of a company, its receipts are bound to impose a minimum tax. Under the second schedule of the Income Tax Ordinance, 1979, it was declared exempt from taxation. In 1979, the accuracy was qualified as Pakistan Hockey Federation body corporate and assigned to a company under section 2 (16) of the Income Tax Ordinance. Appreciation came in all four corners, being a sports organization set up to promote and control the game of hockey in 1979, as part of its revenue section Cls (90) and (91) (i) ) Was exempted from tax under the Income Tax Ordinance 1979 camel schedule but Section 80D of the Income Tax Ordinance 1979 did not exclude his position In addition to the companies enjoying immunity under other provisions, the decision of the Supreme Court in PLD 1997 SC. These taxpayers could not pressure the Hockey Federation, relating to the Protection of Economic Reforms Act, 1992 with taxpayers taking advantage of the Federation being a non-business / non-profit organization, by submitting annual accounts. Has never been praised by a company. And section 80 of the Income Tax Ordinance 1979 famous supreme court advocate from Chashma lawyer