COMMISSIONER OF INCOME TAX AND WEALTH TAX, RAWALPINDI ZONE versus BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, RAWALPINDI
Section 14 50 (2A) and Second Schedule Part I, CL86 Income Tax Ordinance (XLIX of 2001), Section 53 and Second Schedule Part I, CL (92) of the Punjab Board of Intermediate and Secondary Education Act (XIII of 1976) , Sections 3 and 10 of the Punjab Board of Intermediate and Secondary Education Income and its reserves are held in the bank levy of holding tax that the board was not an educational institution, university or meant by the provincial government department, Reserves were responsible for its income and tax deductions. And that in order to be exempt from the Board, the Board had to obtain a waiver certificate; the basic function of the Board must be on the basis of basic system management, discipline, development, intermediate and conducting secondary education and examinations. Must be involved in the education process. The grant of an educational certificate or degree to successful candidates through a university or an academic board is established for the purpose of earning a university or an educational institution established solely for educational purposes and not for profit purposes. `` The educational institution will be appreciated. \ As the Income Tax Ordinance was enumerated in Part I of the Second Schedule of 1979 (86) yesterday, it was not responsible for obtaining tax deductions and immunity certificates as claimed by the Principles of Income \ r \ n
Related judgments — Lahore High Court Lahore, 2010
