ALLAHDAD KHAN versus OFFICER ON SPECIAL DUTY FLC/JOINT SECRETARY FEDERAL GOVERNMENT LAND REFORMS SECRETARIAT, RAWALPINDI
Section 42 (1) (2) of section 42 (1) and 42 (2) of the Income Tax Act, 1922, the scope and applicability are exclusive to each other. They consider different situation Section 42 (1) of this income. Declares that any profit or gain which may be directly or indirectly generated by any business contact in Pakistan or in any manner specified, shall be treated as income where such income shall be made by a non-resident in Pakistan. , It will be levied in his name or income tax. The name of its agent further provides that if it is received in the name of the agent, such agent shall be deemed to have evaluated all the intentions and purposes with respect to such income tax. (2) A scheme is designed to bring in the tax net of profits which would not have been recorded on the ACC, but in reality the value of such profits may come in the case of an assessee and non-resident. According to the contract the transacti rmal course
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