Sections 107, 161 and 205 of the assessment tax year 2002 to 2003 and tax year 2003 to 2005 deal with double taxation and tax evasion prevention, Article 15 Effective effect of the provision of the provision of double tax avoidance agreement provisions The reason for the matter was that the two countries had implemented a convention on July 23, 2004, to avoid double taxation and tax evasion and tax evasion and Section 107 of the Income Tax Ordinance 2001 Accordingly, the benefits of this agreement have been settled by both parties since the commencement of proceedings in 2008, under section 161/205 of the Income Tax Ordinance 2001. In view of the specific terms of this agreement was the evaluation. As per Article 8 1 (v) of the Wet Lease Agreement, this reviewer did not charge any defect for non-payment of compensation to non-resident personnel. The foreign airline (Belarus) during the period of his service in Pakistan which was less than 183 days and he was under paragraph 2 (a) of Article 15 of Article 15 of the Contract section 161/205 of the Income Tax Ordinance 2001 I did not come. The wrong appeal was made by the taxation officer for no breach, the first appellate authority vacated for three years without any justification, and the three orders approved by the tax officer were canceled. Were the Appellate Tribunal
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010