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COMMISSIONER INLAND REVENUE (LEGAL DIVISION), MULTAN versus MULTAN EDUCATIONAL TRUST, MULTAN


Section 80 (2) (b) (v) and 113 Society Registration Act (XXI of 1860) Types of Individuals under Section 1 Income Tax Ordinance, Company definition of a society registered under the Society's Registration Act, 1860, means becoming a company Is. The scope of the Assisi Society for the purpose of the Income Tax Ordinance, 2001 was that it did not fall under the definition of company under section 80 (2) (b) (v) of the Income Tax Ordinance 2001 because it was merely registered. Was not established or established under the Society Act, 1860 and under any law which was established under section 80 (2) (b) (v) of the Income Tax Ordinance 2001 or under any law or Was created under At present, the Income Tax Ordinance, 2001 would mean becoming a company for the purposes of the Society, in the present case, it was registered under the Society Act, 1860 under the Society Act, 1860. The formation of the law itself, in other words, the basic legislation established by the society itself, and its source is the legislature itself. And under an Act the phrase means that an entity was created in compliance with the procedure laid down in the Society Act 1860 and not directly under the umbrella of the Society Act 1860 through the Societies Act, 1860. ? The procedure under section 1 of the Society Act, 1860 and earlier did not exist, therefore, according to the definition of the company under section 80 (2) (b) (V) of the Income Tax Ordinance, 2001 There was a body corporate registered under the Registration Act, 1860, established under the Society Registration Act, 1860 and hence came under the appreciation of the company under the Income Tax Ordinance 2001. Therefore, the Respondent Society Income T

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