FOUNDATION FOR HIGHER EDUCATION, KARACHI versus COMMISSIONER, REGIONAL TAX OFFICE, KARACHI
Sections 80 (2) (b) and 153 (9) interpret section 80 (2) of the Income Tax Ordinance, defined by the Company of 2001 Individuals and subsequently implemented only under a law. went. Under the Income Tax Ordinance, 2001, the appellate tribunal rejected the order of the appellate tribunal under the definition of a company or a person appointed by it under the definition given under section 80 (2) of the appellate order of the Income Tax Ordinance 2001 Was held as a company. The Tribunal observed that since the words of any society were included in the definition of company in section 80 (2) of the Income Tax Ordinance 2001, the Assessment Society has come under the appreciation of the company and the person appointed under the Income Tax Ordinance. ? Held in 2001, the appellate tribunal failed to examine section 80 (2) of the Income Tax, including words of any society or of words controlled or established by any law. x Ordinance, 2001 The distinction is established, established or constituted by a body corporate / society under or under any law and body corporate / society which persons may constitute and thereafter under any law under any law Can be registered. At present the Assisi Society was established by individuals and only afterwards was legally registered under the Society Act, 1860 and hence did not come under the appreciation of the company and the person appointed under the Income Tax Ordinance 2001. And that was the reason. Withholding tax is not liable under section 153 (9) (b) of the Income Tax Ordinance 2001
Related judgments — Karachi High Court Sindh, 2014
