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NESPAK FOUNDATION, LAHORE versus C.I.T., LEGAL DIVISION, R.T.O., LAHORE


Section 153 (1) (c) Implementation of Payment Contract for Goods and Services Working for Different Subcontractors Under the Contract Estimation of Receipts Received by the Essex for Implementation of Work Was that although the contract was executed by him. Assisi, but he confined himself only to the supervision of the supervisory services, and all this work was entrusted to the various subcontractors, who regularly presented the bill to the Assisi company for their work. And while paying all the contractors, the assembled company withdrew its bills under section 153 (1) (c) of the Income Tax Ordinance 2001, in which the department constituted the ultimate discharge of liability in those matters. Under Section 153 (6) of the Tax Ordinance 2001, diagnostic and administration receipts were treated as contractual income and were assessed under the tax regime. The payments made to them under Section 153 of the Income Tax Ordinance 2001 are regularly deducted and submitted to the State Treasury, but any interest paid by the act of complying with the provisions of section 153 (1). Proper security is being provided by the estimator. (C) Under Income Tax Ordinance 2001, payments made to subcontractors taxation officer and first appellate authority are also allowed to treat Essex receipts as income from the enforcement of agreements under the Perspective Tax Regime. There is no reason why checking the receipts under the Sumptive Tax Regime on the hands of the Assamese Company will result in twice the tax, then the first issue of the Assisi

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