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COMMISSIONER OF INCOME TAX versus PAKISTAN PETROLEUM LTD.


Section 2 (f) (vi) Constitution of Income Tax Ordinance (1979), Section 156 Income Tax Ordinance (XLX of 2001), Section 221 Constitution of Pakistan, Arts 4 and 185 (3) Workers \ Welfare Fund Ordinance, 1971 Under the Contribution Respondent Corporation made a voluntary payment and the assessment was challenged by the Respondent in the Appeal Order without claiming an exception to the payment of its Contribution. Rejecting the officer who rejected this request until the approval of the High Court under section 156 of the Income Tax Ordinance, 1979, the tax was authorized to correct the error in the tax calculation, thereby recording the error. After appearing, he encountered an error. Records in a short levy may be recorded and eligible to be recoverable, then additional payment as a result of the error may be treated the same as part of the taxpayer, otherwise its refusal to Article Article 4 would be violated before law respondents are recognized as a corporation in which the majority of the shares were owned by the government, therefore, it was covered under section 2 (f). The Workers Welfare Fund Ordinance, the Supreme Court of 1971, refused to grant leave to appeal the circumstances. \ R \ n

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