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MOUNTAIN STATES MINERAL ENTERPRISES INC., THROUGH DULY CONSTITUTED ATTORNEY, KARACHI versus COMMISSIONER OF INCOME TAX, (APPEALS) ZONE-3, KARACHI


Article 12 (5) Avoiding the Double Taxation Agreement between the Government of Pakistan and the United States Government, Article III (1) Income Income which is Exempt In Pakistan, the exempt applicant was a non-resident company, which, before investing, Were provided to update the feasibility of. Applicants to their client in Pakistan have claimed immunity under Article III (1) of the avoidance of double taxation agreement between the Government of Pakistan and the United States, wherein the applicant of the income received for providing services in Pakistan The money received through the industry is defined as industrial and commercial. The applicant's profits without a permanent establishment in Pakistan were, therefore, exempted from his income under the provisions of the double taxation agreement between the Government of Pakistan and the United States.

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