COMMISSIONER OF INCOME TAX (LEGAL) versus BEEPS AND BELLS COMMUNICATION (PVT.) LTD.
Sections 161, 236 (I) (b) (3) and 236 (I) (c), (3A) Advance Income Tax Prepaid Telephone Cards and Payphone Companies Distinguished Advisory Jurisdiction of High Court Law and Reality Scope Mixed Question of Income Tax Authorized under section 161 of Income Tax Ordinance 2001, the order dismissed by the appellate tribunal, under section 236 (I) (b) (3) of the Income Tax Ordinance, under the designation of advance income tax deduction. was done. The prepaid telephone card and payphone companies were the same. In 2005, only phone companies operating prepaid card sales were banned from advance tax deductions such as the prepaid card sales business was different from the sale of units as was the Income Tax Ordinance, Section 236 (I) (c) and (3A) of 2001 highlighted by the Legislature, the answer to the mixed question of law and facts in the High Court's advisory jurisdiction in 2004, 2004, the provisions of section 236 (23). I) The Income Tax Ordinance, 2001, did not apply to the Payphone issue on sale of units.
Related judgments — Lahore High Court Lahore, 2014
