WAHEED SHAHZAD BUTT versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 153 (1) (b) FBR Letter C No. 1 (6) WHT / 2009 Dated 4 7 2009 FBR Circular No. 3 Branch 17 7 2009 FBR Circular No. 6 Date 18 18 2009 FB R Letter C No 1 (10) WHT / 2006 Part III Dated 1 11 2010 FBR Letter No 1 (25) WHT / 2009 Date 26 4 2011 Payment services for goods, services and contracts 6 minimum @ minimum Despite the imposition of the holding tax, the Commissioner issued an exemption certificate to the taxpayers who provided the services and corporate its departments on behalf of the Federal Board of Revenue under section 153 (1) (b) of the Income Tax Ordinance 2001 Explain the accuracy of taxpayers There was evidence that section 153 of the Income Tax Ordinance was amended. , Through the Finance Act, 2009, through 2001, all national tax number holders were excluded, whether individuals, associates or companies provided services from the general tax regime / final tax regime, and the minimum issued by the commissioner. Tax regime should be brought under the exemption certificate. On the request of some corporate taxpayers who have been withdrawn before the issuance of Circular No. 6 of 2009 dated 18-8, 2009, when the Commissioner Prima facie has been specified a legal position, it appears that the services thereafter The Provider Corporate Sector Referred to the Federal Board of Revenue and withdrew its previous statement from the Federal Board of Revenue by deleting the corporate sector from the least tax regime of Section 153 of the Income Tax Ordinance 2001 The Corporate Sector was withdrawn from section 153 of the Income Tax Ordinance 2001, without returning the specifications. Change in the position to apply section 153 (1) (b) of the Income Tax Ordinance 2001
Related judgments — Federal Tax Ombudsman Pakistan, 2012
