Section 153 (6B), 153 (6A) and Second Schedule, Part IV, CL46A Payment for Goods and Services The Federal Board of Revenue yesterday (46A) issued Section 463 of Section 153 of the Income Tax Ordinance 2001 Section 156 was explained. ) Part IV of the Second Schedule to the Income Tax Ordinance 2001, which applies to the same estimate that is included in the final tax rule, has been claimed by the High Court for the FBR Ultra Virus Had explained. The application of section 153 (4) (6A) of the Federal Board of Revenue and the Income Tax Ordinance 2001 was free and it was read and ignored in Part IV of the Second Schedule to CL (46A). Had to In keeping with the validity principle of the Income Tax Ordinance, 2001, when the law is required to do so in a particular way, it will be legal and valid when done in such a way and otherwise, it was considered that the matter Was. Not covered by the final tax regime filed by the taxpayers was allowed and the action of the officers below was examined illegally, in the circumstances, the final tax system was not covered restoration of the deduction Was made and the orders of the officers below were canceled by the appellate tribunal.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010