Claims for Section 49, 122 (5A) and 131 Tax Exemption for Appellant / Port Trust, claimed that the Port Trust Corporation was not a company, regulatory authority, development authority, other entity or institution of which subsection (4). I was deducted from section 49 of the Income Tax Ordinance, 2001, but being a federal government, its income was not taxed and a waiver was claimed under section 49 (1) of the Income Tax Ordinance, 2001 However, the high courts of accuracy were very strict on the question of tax exemption. In all cases related to the exempt claim, the taxpayer was put on one side or the person claiming an exemption was at the discretion and dignity of the competent authority. And for the person claiming the waiver to show that he was exempt from the Port Trust, he did not bring any evidence to support his claim of waiver because to prove it Responsible or Department of Federal Government or Federal Government Port Trust was exempted by the Appellant Department, they were not dismissed, contradictory evidence in the form of a letter of approval of the Federal Finance Minister revealed that tax exemption. Appellant's application for was not approved against past conduct. Appellant's claim for income tax exemption was denied and disposed of, Appellant claimed that the Port Trust was a Federal Government, had not been made Appellant in the past, there was no Federal Government under the circumstances and thus the Income Tax payments were not exempt. In the meaning of subsection (4) of section 49 of the Income Tax Ordinance 2001, Port Trust's income was taxed on the Income Tax.
